PUBLIC  UTILITIES  COMMISSION 


or  THE  STATE  OF  IDAHO 


RULES  GOVERNING 

Accounting  and  Apportionment 

of 

Operating  Revenues  and  Operating  Expenses 

Within 

# 

THE  STATE  OF  IDAHO 


(Also  effeclive  as  to  Annual  Report  for  Year  ending  June  30,  1915) 
(Superceding  rules  adopted  by  Order  No.  106  of  May  12,  1914) 


BEFORE  THE  PUBLIC  UTILITIES  COMMISSION 
OF  THE  STATE  OF  IDAHO. 


In  the  matter  of  prescribing  rules  governing  accounting') 
and  apportionment  of  operating  revenue  and  operat- ( 
ing  expenses  and  accounts  of  movements  of  traffic  ( 
of  certain  public  utilities  within  the  State  of  Idaho.  J 


Order  No.  193 


Whereos,  The  Public  Utilities  Commission  of  the  State  of  Idaho  has 
heretofore,  to-wit:  on  the  12th  day  of  May,  1914,  issued  an  order  No. 
106,  in  the  above  entitled  matter,  prescribing  certain  rules  governing 
accounting  and  apportionment  of  operating  revenue  and  operating  ex- 
penses and  accounts  of  movements  of  traffic  of  common  carriers  within 
the  State  of  Idaho,  and, 

Whereas,  It  has  become  necessary  to  make  many  radical  changes  in 
the  methods  of  such  apportionments, 

It  is  therefore  Ordered,  That  the  rules  governing  accounting  and 
apportionment  of  operating  revenue  and  operating  expenses  and  accounts 
of  movements  of  traffic  of  common  carriers  within  the  State  of  Oregon, 
adopted  by  the  order  of  this  Commission  on  the  12th  day  of  May,  1914, 
its  order  No.  106,  be  and  the  same  are  hereby  cancelled,  and, 

It  is  Further  Ordered,  That  the  rules  governing  such  accounting  and 
apportionment  as  are  herein  contained  shall  be  the  only  rules  to  be 
observed  by  common  carriers  operating,  in  the  whole  or  partly  within 
the  State  of  Idaho; 

It  is  Further  Ordered,  That  such  rules  shall  be  in  force  and  effect 
from  and  after  the  first  day  of  January,  1915,  and  until  further  modified 
or  superseded,  and  that  the  annual  reports  of  common  carriers  which 
shall  be  furnished  for  the  fiscal  year  ending  June  30th,  1915,  shall  be 
compiled  upon  the  basis  of  the  rules  herein  prescribed. 

Done  in  open  session  at  Boise,  Idaho,  this  the  14th  day  of  Januarv 
1915. 

J.  A.  Blomquist, 

A.  P.  Ramstedt, 

John  W.  Graham, 

Commissioners. 


Digitized  by  the  Internet  Archive 
in  2017  with  funding  from 

University  of  Illinois  Urbana-Champaign  Alternates 


https://archive.org/details/rulesgoverningacOOidah 


RULES  GOVERNING  ACCOUNTING ; AND  APPORTIONMENT 
OF  OPERATING  REVENUE  AND  OPERATING  EX- 
PENSE AND  ACCOUNTS  OF  MOVEMENT  OF 
TRAFFIC  WITHIN  THIS  STATE,  STEAM 
AND  ELECTRIC  RAILWAYS ; AND 
CLASSIFICATION  OF 
RAILROADS. 


Pursuant  to  law,  the  following  uniform  system  of  rendering  accounts 
of  business  transacted  in  this  State,  and  uniform  manner  in  which  accounts 
shall  be  kept  by  the  several  railroads  (steam  and  electric)  within  the 
State,  are  now  prescribed. 

CLASSIFICATIONS  OF  INTERSTATE  COMMERCE  COMMISSION 

ADOPTED. 

The  existing  regulations  of  the  Interstate  Commerce  Commission  pre- 
scribing the  general  manner  and  detail  of  keeping  such  accounts  and 
records  are  hereby  adopted  as  a uniform  system  of  rendering  accounts 
of  transacting  business  within  this  state. 

The  said  regulations  of  the  Interstate  Commerce  Commission  are  con- 
tained in  the  following  named  Classifications  and  Supplements  prescribed 
by  said  Interstate  Commerce  Commission  in  accordance  with  Section  20 
of  the  Act  to  Regulate  Commerce,  as  amended,  namely: 

Steam  Railways. 

Classification  of  Operating  Revenues  and  Operating  Expenses  of 
Steam  Roads,  effective  July  1,  1914. 

Classification  of  Operating  Expenses  of  Steam  Roads,  Condensed, 
effective  July  1,  1914. 

Classification  of  Investment  in  Road  and  Equipment  of  Steam  Roads, 
effective  July  1,  1914. 

Classification  of  Train-miles,  Locomotive-miles,  and  Car-miles  for 
Steam  Roads,  effective  July  1,  1914. 

Classification  of  Income,  Profit  and  Loss,  and  General  Balance  Sheet 
Accounts  for  Steam  Roads,  effective  July  1,  1914. 

Regulations  to  govern  the  Destruction  of  Records  of  Steam  Roads, 
effective  July  1,  1914. 


2 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Classification  of  Interstate  Commerce  Commission  Adopted 
Classification  of  Carriers 

Regulations  to  govern  the  Issuing  and  Recording  of  Passes  of  Steam 
Roads,  effective  January  1,  1912. 

An  Order  of  the  Interstate  Commerce  Commission,  dated  March  11, 
1912,  in  the  Matter  of  Regulations  to  govern  the  Issuing  and  Recording 
of  Passes  of  Steam  Roads,  effective  April  1,  1912. 

An  Order  of  the  Interstate  Commerce  Commission,  dated  May  6, 
1912,  in  the  Matter  of  Regulations  to  govern  the  Issuing  and  Recording 
of  Passes  of  Steam  Roads,  effective  June  1,  1912. 

Accounting  Bulletin  No.  8,  Interpretations  of  Accounting  Classifica- 
tions, effective  July  1,  1912. 

Accounting  Series  Circular  12e,  containing  answers  to  important 
questions  relative  to  the  several  classifications  for  steam  roads. 

Electric  Railways. 

Uniform  System  of  Accounts  for  Electric  Railways,  effective  July  1, 
1914. 

Accounting  Bulletin  No.  7,  Decisions  upon  Questions  raised  under 
Classifications,  effective  January  1,  1912. 

Regulations  to  govern  the  Destruction  of  Records  of  Electric  Rail- 
way Companies,  effective  May  1,  1913. 

It  is  ordered  that  a copy  of  each  of  said  classifications,  supplements, 
and  bulletins  be  identified  by  attaching  thereto  the  signatures  of  the 
members  of  this  Commission  and  impressing  the  seal  of  this  Commission 
thereon,  and  that  thereupon  the  same  be  filed  by  the  Secretary  as  original 
records  of  this  Commission,  and  be  preserved  as  a part  of  the  records 
of  this  Commission  in  its  archives. 

It  is  ordered  that  these  rules  shall  be  followed  by  all  railroads  in 
rendering  annual  reports  to  this  Commission  for  the  fiscal  year  ending 
June  30,  1915,  and  thereafter,  and  that  on  or  before  February  1,  1915, 
every  railroad  subject  to  the  jurisdiction  of  this  Commission  shall  adopt 
and  install  and  thereafter  maintain  the  system  of  accounts  of  business 
within  this  State  herein  prescribed. 

The  several  classifications  and  instructions  of  the  Interstate  Com- 
merce Commission  as  above  described,  and  so  identified  and  filed,  are 
hereby  referred  to  and  are  made  a part  hereof. 

CLASSIFICATION  OF  RAILROADS. 

The  following  classification  of  railroads  is  hereby  prescribed: 

Steam  Railways. 

Operating  Companies:  Class  I,  Large  Carriers;  Class  II  and  Class 
III,  Small  Carriers,  Switching  and  Terminal  Companies. 

Subsidiary  Nonoperating  Companies. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


3 


Classification  of  Carriers 


Electric  Railways. 

Operating  Companies : Class  A,  Class  B,  Class  C. 

Subsidiary  Nonoperating  Companies. 

This  Classification  of  Accounts  includes  only  Steam  and  Electric 
Railways. 


Steam  Railways. 

By  an  Operating  Company  is  to  be  understood  one  whose  officers 
direct  the  business  of  transportation,  and  whose  books  contain  operating 
accounts  as  well  as  financial  accounts. 

Large  Carriers  (Class  I)  are  those  that  have  annual  operating  rev- 
enues of  more  than  $1,000,000. 

Small  Carriers  (Class  II  and  Class  III)  are  those  doing  a general 
transportation  business  that  have  annual  operating  revenues  not  in 
excess  of  $1,000,000,  provided  they  are  independent  of  the  control  of  any 
operating  company  not  embraced  in  this  definition.  Class  II  carriers 
have  annual  operating  revenue  from  $100,000  to  $1,000,000;  and  Class 
III  carriers  have  annual  revenues  below  $100,000. 

Switching  and  Terminal  Companies  are  those  that  do  principally  or 
exclusively  switching  or  terminal  business.  They  are  classified  as  follows : 

Class  A.  Switching  companies  exclusively.  This  class  of  companies 
includes  all  companies  whose  entire  revenue  is  derived  from  switching 
service. 

Class  B.  Terminal  companies  exclusively.  This  class  of  companies 
includes  all  companies  furnishing  terminal  trackage  or  terminal  facilities 
only,  such  as  union  passenger  or  freight  stations,  stockyards,  etc.,  for 
which  a charge  is  made,  whether  operated  for  joint  account  or  for 
revenue.  In  case  a bridge  or  a ferry  is  part  of  the  facilities  operated 
by  a terminal  company,  it  should  be  included  under  this  heading. 

Class  C.  Companies  which  perform  both  a switching  and  a terminal 
service.  This  class  of  companies  includes  all  companies  whose  operations 
cover  both  switching  and  terminal  service,  as  defined  above  in  Classes 
A and  B. 

Class  D.  Bridge  and  ferry  companies.  This  class  of  companies  is 
confined  to  those  whose  operations  are  limited  to  bridges  and  ferries 
exclusively. 

Class  K.  Companies  performing  primarily  a switching  or  a terminal 
service,  but  which,  in  addition  thereto,  conduct  a regular  freight  or 
passenger  traffic.  The  revenues  of  this  class  of  companies  include,  in 
addition  to  switching  or  terminal  revenues,  those  derived  from  local 


4 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Classification  of  Carriers 


passenger  service,  local  freight  service,  participation  in  through  move- 
ment of  freight  or  passenger  traffic,  other  transportation  operations, 
and  operations  other  than  transportation. 

Switching  and  Terminal  Companies  are  also  divided  into  Class  I, 
Class  II,  and  Class  III  Carriers,  as  hereinafter  detailed. 

For  all  Operating  Companies,  accounts  of  revenues  and  expenses  of 
operation  shall  be  kept  as  herein  provided. 

By  Subsidiary  Nonoperating  Companies  are  to  be  understood  those 
which,  although  merged  in  an  operating  system,  by  means  of  a lease  or 
an  operating  contract  or  agreement,  or  controlled  through  the  ownership 
of  a majority  of  its  capital  stock,  yet  maintains  an  independent  legal 
existence  and  separate  accounts.  In  case  of  a Subsidiary  Company  whose 
officers  direct  the  business  of  transportation  and  whose  books  contain 
operating  as  well  as  financial  accounts,  accounts  of  revenues  and 
expenses  of  operation  shall  be  kept  as  herein  provided  for  Operating 
Companies. 


Electric  Railways. 

The  definitions  of  Operating  Companies,  and  Subsidiary  Nonoperating 
Companies,  apply  to  both  steam  and  electric  railways. 

Under  Class  A Companies  are  included  all  companies  operating  elec- 
tric railways  having  annual  operating  revenues  of  more  than  $1,000,000; 
under  Class  B Companies  are  included  all  companies  having  annual 
operating  revenues  of  more  than  $250,000,  and  not  in  excess  of  $1,000,000; 
and  under  Class  C Companies  all  companies  having  annual  operating 
revenues  not  in  excess  of  $250,000. 

In  General. 

The  words  “Company”  and  “Companies”  are  used  for  convenience, 
and  are  to  be  taken  as  including  all  corporations,  companies,  individuals, 
associations  of  individuals,  their  lessees,  trustees  or  receivers,  subject 
to  the  jurisdiction  of  this  Commission,  who  operate  steam  or  electric 
railways. 

Every  corporation  or  person  operating  a steam  or  electric  railway 
subject  to  the  provisions  of  the  Acts  of  this  State  relating  to  this  Com- 
mission shall  keep  accurate  books  of  account  and  records  of  the  move- 
ment of  traffic  within  this  State  in  the  general  manner  and  detail 
prescribed  by  the  Interstate  Commerce  Commission  for  carriers  subject 
to  the  Act  to  Regulate  Commerce,  together  with  the  various  acts  amenda- 
tory thereof  and  supplemental  thereto.  Such  books  of  account  and 
records  shall  show  in  detail  the  movement  of  all  traffic  within  this  State, 
and  the  receipts  and  expenditures  of  each  railroad  within  or  assignable 
to  this  State,  as  hereinafter  prescribed. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


5 


Steam  Roads — Train-miles,  Locomotive-miles  and  Car-miles 


STEAM  RAILWAYS. 

CLASSIFICATION  OF  TRAIN-MILES,  LOCOMOTIVE-MILES,  AND 
CAR-MILES  FOR  STEAM  ROADS. 

There  shall  be  kept  by  all  operating  steam  railway  companies  accounts 
of  their  train,  locomotive  and  car  movement  within  this  State  under  the 
following  account  heads:  ‘ 

Train-mile  Accounts. 


Transportation  Service: 

801.  Freight-train  Miles. 

802.  Passenger-train  Miles. 

803.  Mixed-train  Miles. 

804.  Special-train  Miles. 

Work  Service: 

805.  Work-train  Miles. 

Locomotive-mile  Accounts. 

Transportation  Service — Line: 

811.  Freight  Locomotive-miles. 

812.  Passenger  Locomotive-miles. 

813.  Mixed-train  Locomotive-miles. 

814.  Special  Locomotive-miles. 

Transportation  Service — Switching : 

815.  Train  Switching  Locomotive-miles. 

816.  Yard  Switching  Locomotive-miles. 

Work  Service: 

817.  Work  Service  Locomotive-miles. 

Car-mile  Accounts. 


Transportation  Service: 

821.  Freight-train  Car-miles. 

822.  Passenger-train  Car-miles. 

823.  Mixed-train  Car-miles. 

824.  Special-train  Car-miles. 

Work  Service: 

825.  Work  Service  Car-miles. 


Note:  The  rules  and  definitions  governing  train,  locomotive,  and  -ar 
mile  accounts  are  contained  in  the  regulations  of  the  Interstate  Commerce 
Commission  “Classification  of  Train-miles,  Locomotive-miles  and  Car- miles 
tor  Steam  Roads,”  effective  July  1,  1914,  hereinbefore  referred  to  in  this 
classification. 


6 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads— Income,  Profit  and  Loss  and  General  Balance  Sheet 

Accounts 


CLASSIFICATION  OF  INCOME,  PROFIT  AND  LOSS,  AND  GENERAL 
BALANCE  SHEET  ACCOUNTS  FOR  STEAM  ROADS. 

There  shall  be  kept  by  all  steam  railways  accounts  of  their  Income, 
Profit  and  Loss,  and  General  Balance  Sheet,  under  the  following  account 
heads : 


Income  Accounts. 


Primary  Accounts. 


I.  Credits: 

501.  Railway  Operating  Revenues. 

502.  Revenues  from  Miscellaneous  Operations. 

503.  Hire  of  Freight  Cars — Credit  Balance. 

504.  Rent  from  Locomotives. 

505.  Rent  from  Passenger-train  Cars. 

506.  Rent  from  Floating  Equipment. 

507.  Rent  from  Work  Equipment. 

508.  Joint  Facility  Rent  Income. 

509.  Income  from  Lease  of  Road. 

510.  Miscellaneous  Rent  Income. 

511.  Miscellaneous  Nonoperating  Physical  Property. 

512.  Separately  Operated  Properties — Profit. 

513.  Dividend  Income. 

514.  Income  from  Funded  Securities. 

515.  Income  from  Unfunded  Securities  and  Accounts. 

516.  Income  from  Sinking  and  Other  Reserve  Funds. 

517.  Release  of  Premiums  on  Funded  Debt. 

518.  Contributions  from  Other  Companies. 

519.  Miscellaneous  Income. 

II.  Debits: 

531.  Railway  Operating  Expenses. 

532.  Railway  Tax  Accruals. 

533.  Uncollectible  Railway  Revenues. 

534.  Expenses  of  Miscellaneous  Operations. 

535.  Taxes  on  Miscellaneous  Operating  Property. 

536.  Hire  of  Freight  Cars — Debit  Balance. 

537.  Rent  for  Locomotives. 

538.  Rent  for  Passenger-train  Cars. 

539.  Rent  for  Floating  Equipment. 

540.  Rent  for  Work  Equipment. 

541.  Joint  Facility  Rents. 

542.  Rent  for  Leased  Roads. 

543.  Miscellaneous  Rents. 

544.  Miscellaneous  Tax  Accruals. 

545.  Separately  Operated  Properties — Loss. 

546.  Interest  on  Funded  Debt. 

547.  Interest  on  Unfunded  Debt. 

548.  Amortization  of  Discount  on  Funded  Debt. 

549.  Maintenance  of  Investment  Organization. 

550.  Income  Transferred  to  Other  Companies. 

551.  Miscellaneous  Income  Charges. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


7 


Steam  Roads — Profit  and  Loss  and  General  Balance  Sheet  Accounts 


552.  Income  Applied  to  Sinking  and  Other  Reserve  Funds. 

553.  Dividend  Appropriations  of  Income. 

554.  Income  Appropriated  for  Investment  in  Physical  Property. 

555.  Stock  Discount  Extinguished  Through  Income. 

556.  Miscellaneous  Appropriations  of  Income. 

Profit  and  Loss  Accounts. 

Primary  Accounts. 

I.  Credits: 

601.  Credit  Balance  (at  beginning  of  fiscal  period). 

602.  Credit  Balance  Transferred  from  Income. 

603.  Profit  on  Road  and  Equipment  Sold. 

604.  Delayed  Income  Credits. 

605.  Unrefundable  Overcharges. 

606.  Donations. 

607.  Miscellaneous  Credits. 

II.  Debits: 

611.  Debit  Balance  (at  beginning  of  fiscal  period). 

612.  Debit  Balance  Transferred  from  Income. 

613.  Surplus  Applied  to  Sinking  and  Other  Reserve  Funds. 

614.  Dividend  Appropriations  of  Surplus. 

615.  Surplus  Appropriated  for  Investment  in  Physical  Property. 

616.  Stock  Discount  Extinguished  Through  Surplus. 

617.  Debt  Discount  Extinguished  Through  Surplus. 

618.  Miscellaneous  Appropriations  of  Surplus. 

619.  Loss  on  Retired  Road  and  Equipment. 

620.  Delayed  Income  Debits. 

621.  Miscellaneous  Debits. 


General  Balance  Sheet  Accounts. 
Primary  Accounts. 

Debits  : 

701.  Investment  in  Road  and  Equipment. 

702.  Improvements  on  Leased  Railway  Property. 

703.  Sinking  Funds. 

704.  Deposits  in  Lieu  of  Mortgaged  Property  Sold. 

705.  Miscellaneous  Physical  Property. 

706.  Investments  in  Affiliated  Companies. 

707.  Other  Investments. 

708.  Cash. 

709.  Demand  Loans  and  Deposits. 

710.  Time  Drafts  and  Deposits. 

711.  Special  Deposits. 

712.  Loans  and  Bills  Receivable. 

713.  Traffic  and  Car-service  Balances  Receivable. 

714.  Net  Balance  Receivable  from  Agents  and  Conductors. 

715.  Miscellaneous  Accounts  Receivable. 

716.  Material  and  Supplies. 

717.  Interest  and  Dividends  Receivable. 


8 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — General  Balance  Sheet  Accounts 


718.  Rents  Receivable. 

719.  Other  Current  Assets. 

720.  Working  Fund  Advances. 

721.  Insurance  and  Other  Funds. 

722.  Other  Deferred  Assets. 

723.  Rents  and  Insurance  Premiums  Paid  in  Advance. 

724.  Discount  on  Capital  Stock. 

725.  Discount  on  Funded  Debt. 

726.  Property  Abandoned  Chargeable  to  Operating  Expenses. 

727.  Other  Unadjusted  Debits. 

728.  Securities  Issued  or  Assumed — Unpledged. 

729.  Securities  Issued  or  Assumed — Pledged. 

Credits: 

751.  Capital  Stock. 

752.  Stock  Liability  for  Conversion. 

753.  Premium  on  Capital  Stock. 

754.  Grants  in  Aid  of  Construction. 

755.  Funded  Debt  Unmatured. 

756.  Receiver’s  Certificates. 

757.  Non-negotiable  Debt  to  Affiliated  Companies. 

758.  Loans  and  Bills  Payable. 

759.  Traffic  and  Car-service  Balances  Payable. 

760.  Audited  Accounts  and  Wages  Payable. 

761.  Miscellaneous  Accounts  Payable. 

762.  Interest  Matured  Unpaid. 

763.  Dividends  Matured  Unpaid. 

764.  Funded  Debt  Matured  Unpaid. 

765.  Unmatured  Dividends  Declared. 

766.  Unmatured  Interest  Accrued. 

767.  Unmatured  Rents  Accrued. 

768.  Other  Current  Liabilities. 

769.  Liability  for  Provident  Funds. 

770.  Other  Deferred  Liabilities. 

771.  Tax  Liability. 

772.  Premium  on  Funded  Debt. 

773.  Insurance  and  Casualty  Reserves. 

774.  Operating  Reserves. 

775.  Accrued  Depreciation — Road. 

776.  Accrued  Depreciation — Equipment. 

777.  Accrued  Depreciation — Miscellaneous  Physical  Property 

778.  Other  Unadjusted  Credits. 

779.  Additions  to  Property  Through  Income  and  Surplus. 

780.  Funded  Debt  Retired  Through  Income  and  Surplus. 

781.  Sinking  Fund  Reserves. 

782.  Miscellaneous  Fund  Reserves. 

783.  Appropriated  Surplus  Not  Specifically  Invested. 

784.  Profit  and  Loss — Balance. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


9 


Steam  Roads — Investment  in  Road  and  Equipment 


CLASSIFICATION  OF  INVESTMENT  IN  ROAD  AND  EQUIPMENT  OF 

STEAM  ROADS. 

There  shall  be  kept  by  all  steam  railways  accounts  of  theii  expendi- 
tures for  road  and  equipment  and  general  expenditures  in  relation 
thereto  within  this  State  under  the  following  account  heads : 


General  Accounts. 

I.  Road. 

II.  Equipment. 

III.  General  Expenditures. 


I.  Road: 


Primary  Accounts. 


1.  Engineering. 

2.  Land  for  Transportation  Purposes. 

3.  Grading. 

4.  Underground  Power  Tubes. 

5.  Tunnels  and  Subways. 

6.  Bridges,  Trestles,  and  Culverts. 

7.  Elevated  Structures. 

8.  Ties. 

9.  Rails. 

10.  Other  Track  Material. 

11.  Ballast. 

12.  Track  Laying  and  Surfacing. 

13.  Right  of  Way  Fences. 

14.  Snow  and  Sand  Fences  and  Snowsheds. 

15.  Crossings  and  Signs. 

16.  Station  and  Office  Buildings. 

17.  Roadway  Buildings. 

18.  Water  Stations. 

19.  Fuel  Stations. 

20.  Shops  and  Enginehouses. 

21.  Grain  Elevators. 

22.  Storage  Warehouses. 

23.  Wharves  and  Docks. 

24.  Coal  and  Ore  Wharves. 

25.  Gas  Producing  Plants. 

26.  Telegraph  and  Telephone  Lines. 

27.  Signals  and  Interlockers. 

28.  Power  Dams,  Canals,  and  Pipe  Lines. 

29.  Power  Plant  Buildings. 

30.  Power  Substation  Buildings. 

31.  Power  Transmission  Systems. 

32.  Power  Distribution  Systems. 

33.  Power  Line  Poles  and  Fixtures. 

34.  Underground  Conduits. 

35.  Miscellaneous  Structures. 

36.  Paving. 

37.  Roadway  Machines. 

38.  Roadway  Small  Tools. 


10 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Operating  Revenue  Accounts 


39.  Assessments  for  Public  Improvements. 

40.  Revenues  and  Operating  Expenses  During  Construction. 

41.  Cost  of  Road  Purchased. 

42.  Reconstruction  of  Road  Purchased. 

43.  Other  Expenditures — Road. 

44.  Shop  Machinery. 

45.  Power  Plant  Machinery. 

46.  Power  Substation  Apparatus. 

47.  Unapplied  Construction  Material  and  Supplies. 

II.  Equipment: 

51.  Steam  Locomotives. 

52.  Other  Locomotives. 

53.  Freight-train  Cars. 

54.  Passenger-train  Cars. 

55.  Motor  Equipment  of  Cars. 

56.  Floating  Equipment. 

57.  Work  Equipment. 

58.  Miscellaneous  Equipment. 

III.  General  Expenditures: 

71.  Organization  Expenses. 

72.  General  Officers  and  Clerks. 

73.  Law. 

74.  Stationery  and  Printing. 

75.  Taxes. 

76.  Interest  During  Construction. 

77.  Other  Expenditures — General. 


OPERATING  REVENUE  ACCOUNTS — STEAM  ROADS. 

There  shall  be  kept  by  all  steam  railways  accounts  of  their  operating 
revenue  within  this  State  under  the  following  account  heads: 


General  Accounts. 

I.  Transportation — Rail  Line. 

II.  Transportation — Water  Line. 

III.  Incidental. 

IV.  Joint  Facility. 


Primary  Accounts. 

I.  Transportation— Rail  Line: 

101.  Freight. 

102.  Passenger. 

103.  Excess  Baggage. 

104.  Sleeping  Car. 

105.  Parlor  and  Chair  Car. 

106.  Mail. 

107.  Express. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


11 


Steam  Roads — Apportionment  of  Revenue  to  the  State 


108.  Other  Passenger-train. 

109.  Milk. 

110.  Switching. 

111.  Special  Service  Train. 

112.  Other  Freight-train. 

113.  Water  Transfers — Freight. 

114.  Water  Transfers — Passenger. 

115.  Water  Transfers — Vehicles  and  Live  Stock. 

116.  Water  Transfers — Other. 

II.  Transportation — Water  Line: 

121.  Freight. 

122.  Passenger. 

123.  Excess  Baggage. 

124.  Other  Passenger  Service. 

125.  Mail. 

126.  Express. 

127.  Special  Service. 

128.  Other. 

III.  Incidental: 

131.  Dining  and  Buffet. 

132.  Hotel  and  Restaurant. 

133.  Station,  Train  and  Boat  Privileges. 

134.  Parcel  Room. 

135.  Storage — Freight. 

136.  Storage — Baggage. 

137.  Demurrage. 

138.  Telegraph  and  Telephone. 

139.  Grain  Elevator. 

140.  Stockyard. 

141.  Power. 

142.  Rents  of  Buildings  and  Other  Property. 

143.  Miscellaneous. 

IV.  Joint  Facility: 

151.  Joint  Facility — Cr. 

152.  Joint  Facility — Dr. 


APPORTIONMENT  OF  REVENUE  TO  THE  STATE. 

Said  accounts  shall  be  kept  to  show  at  all  times: 

In  the  Case  of  Revenue  from  Transportation — 

(a)  All  revenue  from  transportation  originating  and  terminating  in 
this  State,  and  not  passing  out  of  the  State  in  transit,  and  therefore 
purely  intrastate. 

(b)  A proportion  of  all  revenue  from  transportation  partly  within 
and  partly  without  this  State,  assigning  to  this  State  that  portion  of  the 
transportation  charge  which  the  mileage  of  carriage  for  the  single 
shipment  bears  to  the  entire  mileage  of  carriage  for  that  single  shipment. 


12 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Apportionment  of  Revenue  to  the  State 


In  the  case  of  interline  transportation,  the  revenue  should  be  classed 
as  intrastate  only  when  the  entire  carriage  is  within  this  State;  if  the 
carriage  as  a whole  is  interstate  but  the  line  of  the  carrier  reporting  is 
wholly  within  this  State,  the  proportion  or  division  of  the  interline  charge 
assigned  to  the  reporting  carrier  should  be  treated  as  belonging  to  “b” 
and  not  to  “a”,  as  “a”  is  intended  to  include  only  purely  intrastate 
transportation. 

Shipments  moving  by  water  on  the  boundary  streams  of  the  State 
between  points  within  the  State  are  to  be  classified  as  intrastate  unless 
the  stream  on  which  the  vessel  moves  entirely  leaves  the  State. 

Shipments  moving  by  ocean  between  points  within  the  State  are  to  be 
classified  as  intrastate. 

The  above  instructions  apply  to  all  accounts  in  General  Accounts  I, 
Transportation — Rail  Line;  and  II,  Transportation — Water  Line; 
except  Accounts  106,  Mail  Revenue  (Rail  Lines)  ; 107,  Express  Revenue 
(Rail  Lines)  ; 110,  Switching  Revenue;  125,  Mail  Revenue  (Water 
Lines);  and  126,  Express  Revenue  (Water  Lines). 

Mail  Revenue.  Accounts  106  and  125.  Locate  to  State  all  revenue  de- 
rived from  mail  routes  local  to  the  State  and  a proportion  of  interstate 
mail  routes  based  on  operating  mileage  for  each  such  route  within  and 
without  the  State. 

Express  Revenue.  Accounts  107  and  126.  If  possible  locate  to  State  all 
revenue  derived  from  express  lines  wholly  within  State;  otherwise  assign 
to  State  on  basis  of  operating  mileage  pro  rata  of  lines  from  which 
revenue  is  derived. 

In  Accounts  106,  107,  125  and  126,  report  under  “a”  any  sums  known 
to  be  wholly  intrastate;  other  sums  assignable  to  State  to  be  reported 
under  “b”. 

Switching  Revenue.  Account  110.  Localize  to  State  if  possible; 
otherwise  apportion  to  State  on  basis  of  total  freight  car  mileage  within 
and  without  the  State. 

In  the  case  of  Accounts  III.  Incidental,  and  IV.  Joint  Facility— 

If  the  revenue  can  be  localized,  so  treat  it;  if  the  revenue  can  be 
localized  as  being  earned  by  a particular  line,  so  treat  it,  assigning  all 
of  the  revenue  to  this  State  if  the  line  earning  the  item  be  wholly  within 
the  State;  and  if  such  line  be  interstate,  assign  to  this  State  a proportion 
such  as  the  main  track  mileage  of  the  line  in  this  State  bears  to  the 
whole  main  track  mileage  of  the  line  earning  the  item ; if  the  item  cannot 
be  localized  as  above,  assign  to  this  State  a proportion  equal  to  that 
which  the  main  track  mileage  within  this  State  bears  to  the  main  track 
mileage  of  the  whole  system. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


13 


Steam  Roads — Large  Carriers  (Class  I)  Operating  Expense 


OPERATING  EXPENSES — LARGE  CARRIERS  (CLASS  I.) 

There  shall  be  kept  by  all  Operating  Steam  Railway  Companies 
classified  as  Large  Carriers  ( Class  I ) accounts  of  their  operating  ex- 
penses within  this  State  under  the  following  account  heads: 

General  Accounts . 

I.  Maintenance  of  Way  and  Structures. 

II.  Maintenance  of  Equipment. 

III.  Traffic. 

IV.  Transportation — Rail  Line. 

V.  Transportation — Water  Line. 

VI.  Miscellaneous  Operations. 

VII.  General. 

VIII.  Transportation  for  Investment — Cr. 


Primary  Accounts. 

I.  Maintenance  of  Way  and  Structures: 

201.  Superintendence. 

202.  Roadway  Maintenance. 

203.  Roadway — Depreciation. 

204.  Underground  Power  Tubes. 

205.  Underground  Power  Tubes — Depreciation. 

206.  Tunnels  and  Subways. 

207.  Tunnels  and  Subways — Depreciation. 

208.  Bridges,  Trestles,  and  Culverts. 

209.  Bridges,  Trestles,  and  Culverts — Depreciation. 

210.  Elevated  Structures. 

211.  Elevated  Structures — Depreciation. 

212.  Ties. 

213.  Ties — Depreciation. 

214.  Rails. 

215.  Rails — Depreciation. 

216.  Other  Track  Material. 

217.  Other  Track  Material — Depreciation. 

218.  Ballast. 

219.  Ballast — Depreciation. 

220.  Track  Laying  and  Surfacing. 

221.  Right-of-way  Fences. 

222.  Right-of-way  Fences — Depreciation. 

223.  Snow  and  Sand  Fences  and  Snowsheds. 

224.  Snow  and  Sand  Fences  and  Snowsheds — Depreciation. 

225.  Crossings  and  Signs. 

226.  Crossings  and  Signs— Depreciation. 

227.  Station  and  Office  Buildings. 

228.  Station  and  Office  Buildings — Depreciation. 

229.  Roadway  Buildings. 

230.  Roadway  Buildings — Depreciation. 


14 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Large  Carriers  (Class  I)  Operating  Expense 


231.  Water  Stations. 

232.  Water  Stations — Depreciation. 

233.  Fuel  Stations. 

234.  Fuel  Stations — Depreciation. 

235.  Shops  and  Enginehouses. 

236.  Shops  and  Enginehouses — Depreciation. 

237.  Grain  Elevators. 

238.  Grain  Elevators — Depreciation. 

239.  Storage  Warehouses. 

240.  Storage  Warehouses — Depreciation. 

241.  Wharves  and  Docks. 

242.  Wharves  and  Docks — Depreciation. 

243.  Coal  and  Ore  Wharves. 

244.  Coal  and  Ore  Wharves — Depreciation. 

245.  Gas  Producing  Plants. 

246.  Gas  Producing  Plants — Depreciation. 

247.  Telegraph  and  Telephone  Lines. 

248.  Telegraph  and  Telephone  Lines — Depreciation. 

249.  Signals  and  Interlockers. 

250.  Signals  and  Interlockers — Depreciation. 

251.  Power  Plant  Dams,  Canals,  and  Pipe  Lines. 

252.  Power  Plant  Dams,  Canals,  and  Pipe  Lines — Depreciation 

253.  Power  Plant  Buildings. 

254.  Power  Plant  Buildings — Depreciation. 

255.  Power  Substation  Buildings. 

256.  Power  Substation  Buildings — Depreciation. 

257.  Power  Transmission  Systems. 

258.  Power  Transmission  Systems — Depreciation. 

259.  Power  Distribution  Systems. 

260.  Power  Distribution  Systems — Depreciation. 

261.  Power  Line  Poles  and  Fixtures. 

262.  Power  Line  Poles  and  Fixtures — Depreciation. 

263.  Underground  Conduits. 

264.  Underground  Conduits — Depreciation. 

265.  Miscellaneous  Structures. 

266.  Miscellaneous  Structures — Depreciation. 

267.  Paving. 

268.  Paving — Depreciation. 

269.  Roadway  Machines. 

270.  Roadway  Machines — Depreciation. 

271.  Small  Tools  and  Supplies. 

272.  Removing  Snow,  Ice,  and  Sand. 

273.  Assessments  for  Public  Improvements. 

274.  Injuries  to  Persons. 

275.  Insurance. 

276.  Stationery  and  Printing. 

277.  Other  Expenses. 

278.  Maintaining  Joint  Tracks,  Yards,  and  Other  Facilities — Dr. 

279.  Maintaining  Joint  Tracks,  Yards,  and  Other  Facilities — Cr. 

II.  Maintenance  of  Equipment: 

301.  Superintendence. 

302.  Shop  Machinery. 

303.  Shop  Machinery — Depreciation. 

304.  Power  Plant  Machinery. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


15 


Steam  Roads — Large  Carriers  (Class  I)  Operating  Expense 


305.  Power  Plant  Machinery — Depreciation. 

306.  Power  Substation  Apparatus. 

307.  Power  Substation  Apparatus — Depreciation. 

308.  Steam  Locomotives — Repairs. 

309.  Steam  Locomotives — Depreciation. 

310.  Steam  Locomotives — Retirements. 

311.  Other  Locomotives — Repairs. 

312.  Other  Locomotives — Depreciation. 

313.  Other  Locomotives — Retirements. 

314.  Freight-train  Cars — Repairs. 

315.  Freight-train  Cars — Depreciation. 

316.  Freight-train  Cars — Retirements. 

317.  Passenger-train  Cars — Repairs. 

318.  Passenger-train  Cars — Depreciation. 

319.  Passenger- train  Cars — Retirements. 

320.  Motor  Equipment  of  Cars — Repairs. 

321.  Motor  Equipment  of  Cars — Depreciation. 

322.  Motor  Equipment  of  Cars — Retirements. 

323.  Floating  Equipment — Repairs. 

324.  Floating  Equipment — Depreciation. 

325.  Floating  Equipment — Retirements. 

326.  Work  Equipment — Repairs. 

327.  Work  Equipment — Depreciation. 

328.  Work  Equipment — Retirements. 

329.  Miscellaneous  Equipment — Repairs. 

330.  Miscellaneous  Equipment — Depreciation. 

331.  Miscellaneous  Equipment — Retirements. 

332.  Injuries  to  Persons. 

333.  Insurance. 

334.  Stationery  and  Printing. 

335.  Other  Expenses. 

336.  Maintaining  Joint  Equipment  at  Terminals — Dr. 

337.  Maintaining  Joint  Equipment  at  Terminals — Cr. 

III.  Traffic: 

351.  Superintendence. 

352.  Outside  Agencies. 

353.  Advertising. 

354.  Traffic  Associations. 

355.  Fast  Freight  Lines. 

356.  Industrial  and  Immigration  Bureaus. 

357.  Insurance. 

358.  Stationery  and  Printing. 

359.  Other  Expenses. 

IV.  Transportation — Rail  Line: 

371.  Superintendence. 

372.  Dispatching  Trains. 

373.  Station  Employees. 

374.  Weighing,  Inspection,  and  Demurrage  Bureaus. 

375.  Coal  and  Ore  Wharves. 

376.  Station  Supplies  and  Expenses. 

377.  Yardmasters  and  Yard  Clerks. 

378.  Yard  Conductors  and  Brakemen. 

379.  Yard  Switch  and  Signal  Tenders. 


16 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Large  Carriers  (Class  I)  Operating  Expense 


380.  Yard  Enginemen. 

381.  Yard  Motormen. 

382.  Fuel  for  Yard  Locomotives. 

383.  Yard  Switching  Power  Produced. 

384.  Yard  Switching  Power  Purchased. 

385.  Water  for  Yard  Locomotives. 

386.  Lubricants  for  Yard  Locomotives. 

387.  Other  Supplies  for  Yard  Locomotives. 

388.  Enginehouse  Expenses — Yard. 

389.  Yard  Supplies  and  Expenses. 

390.  Operating  Joint  Yards  and  Terminals — Dr. 

391.  Operating  Joint  Yards  and  Terminals — Cr. 

392.  Train  Enginemen. 

393.  Train  Motormen. 

394.  Fuel  for  Train  Locomotives. 

395.  Train  Power  Produced. 

396.  Train  Power  Purchased. 

397.  Water  for  Train  Locomotives. 

398.  Lubricants  for  Train  Locomotives. 

399.  Other  Supplies  for  Train  Locomotives. 

400.  Enginehouse  Expenses — Train. 

401.  Trainmen. 

402.  Train  Supplies  and  Expenses. 

403.  Operating  Sleeping  Cars. 

404.  Signal  and  Interlocker  Operation. 

405.  Crossing  Protection. 

406.  Drawbridge  Operation. 

407.  Telegraph  and  Telephone  Operation. 

408.  Operating  Floating  Equipment. 

409.  Express  Service. 

410.  Stationery  and  Printing. 

411.  Other  Expenses. 

412.  Operating  Joint  Tracks  and  Facilities — Dr. 

413.  Operating  Joint  Tracks  and  Facilities — Cr. 

414.  Insurance. 

415.  Clearing  Wrecks. 

416.  Damage  to  Property. 

417.  Damage  to  Live  Stock  on  Right-of-way. 

418.  Loss  and  Damage — Freight. 

419.  Loss  and  Damage — Baggage. 

420.  Injuries  to  Persons. 


V.  Transportation — Water  Line: 


431.  Operation  of  Vessels. 

432.  Operation  of  Terminals. 

433.  Incidental. 

VI.  Miscellaneous  Operations: 

441.  Dining  and  Buffet  Service. 

442.  Hotels  and  Restaurants. 

443.  Grain  Elevators. 

444.  Stockyards. 

445.  Producing  Power  Sold. 

446.  Other  Miscellaneous  Operations. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS  17 

Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 


VII.  General: 

451.  Salaries  and  Expenses  of  General  Officers. 

452.  Salaries  and  Expenses  of  Clerks  and  Attendants. 

453.  General  Office  Supplies  and  Expenses. 

454.  Law  Expenses. 

455.  Insurance. 

456.  Relief  Department  Expenses. 

457.  Pensions. 

458.  Stationery  and  Printing. 

459.  Valuation  Expenses. 

460.  Other  Expenses. 

461.  General  Joint  Facilities — Dr. 

462.  General  Joint  Facilities — Cr. 

VIII.  Transportation  for  Investment — Cr. 

Apportionment  of  Operating  Expense,  Large  Carriers,  to  the  State. 

The  said  accounts  shall  be  so  kept  as  to  show  at  all  times  the  amount 
of  such  expenditures  representing  the  transaction  of  business  within  the 
State,  localized  and  apportioned  as  follows: 

Note  A.  By  track  mileage  is  meant  the  mileage  of  main,  second,  third 
and  fourth  tracks,  yards,  passing  and  other  spur  tracks,  sidings  and 
wyes.  The  mileage  at  the  close  of  the  previous  fiscal  year  is  to  be  used 
subject  to  revision  on  account  of  the  addition  during  the  yea?  of  new 
main,  second,  third  or  fourth  tracks  with  their  yards,  sidings  and 
passing  tracks.  The  addition  during  the  year  of  yard,  passing  and  spur 
tracks  and  sidings  not  laid  in  connection  with  new  main  tracks,  or 
similar  tracks  taken  up,  need  not  be  considered  until  the  revised  mileage 
for  a fiscal  year  is  used. 

Note  B.  When,  in  making  an  apportionment,  it  is  impracticable  to 
use  current  train,  car,  or  engine  mileage,  such  figures  for  the  preceding 
month  will  be  used.  When  no  period  is  specified  for  mileage  constituting 
the  basis,  either  the  preceding  fiscal  year  or  current  month  may  be  used. 

Note  C.  In  some  accounts,  an  optional  basis  of  apportionment  is 
permitted.  The  first  named  optional  basis  given  is  preferred  by  the 
Commission.  Companies  using  total  car  mileage  as  a basis  for  appor- 
tionment should  follow  that  method  as  far  as  possible  through  all  the 
accounts  where  an  option  is  allowed,  and  companies  not  using  the  car 
mileage  basis  should  adhere  to  the  revenue  train-mile  basis  as  far  as 
possible,  when  option  is  permitted. 

I.  Maintenance  of  Way  and  Structures. 

The  following  named  primary  accounts  can  be  localized  and  should 
be  apportioned  to  this  State  when  expenditures  are  for  maintenance  of 
way  and  structures,  physically  located  therein,  viz: 


18 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

202.  Roadway  Maintenance. 

20Jf.  Underground  Power  Tubes. 

206.  Tunnels  and  Subways. 

208.  Bridges,  Trestles , and  Culverts. 

210.  Elevated  Structures. 

212.  Ties. 

21U.  Rails. 

216.  Other  Track  Material. 

218.  Ballast. 

220.  Track  Laying  and  Surfacing. 

221.  Right-of-way  Fences. 

223.  Snow  and  Sand  Fences  and  Snowsheds. 

225.  Crossings  and  Signs. 

229.  Roadway  Buildings. 

231.  Water  Stations. 

233.  Fuel  Stations. 

237.  Grain  Elevators. 

239.  Storage  Warehouses. 

2U9.  Signals  and  Interlockers  (apportion  according  to  location  of  tower). 
265.  Miscellaneous  Structures. 

267.  Paving. 

273.  Assessments  for  Public  Improvements. 

278.  Maintaining  Joint  Tracks,  Yards,  and  Other  Facilities — Dr. 

279.  Maintaining  Joint  Tracks,  Yards,  and  Other  Facilities — Cr. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized,  and  should  be  apportioned  as  follows: 

201.  Superintendence. 

Charges  to  this  account  should  be  localized  in  so  far  as  the  duties  of 
those  officers  are  local  to  this  State,  and  similar  expenses  of  officers 
having  jurisdiction  over  mileage  both  within  and  outside  this  State  should 
be  apportioned  on  the  basis  of  all  sums  localized  and  apportioned  in 
General  Account  I,  Maintenance  of  Way  and  Structures. 

DEPRECIATION  ACCOUNTS— WAY  AND  STRUCTURES. 

203.  Roadway — Depreciation. 

205.  Underground  Power  Tubes — Depreciation. 

207.  Tunnels  and  Subways — Depreciation. 

209.  Bridges,  Trestles  and  Culverts — Depreciation. 

211.  Elevated  Structures — Depreciation. 

213.  Ties — Depreciation. 

215.  Rails — Depreciation. 

217.  Other  Track  Material — Depreciation. 


19 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 

Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

219.  Ballast — Depreciation. 

222.  Right  of  Way  Fences — Depreciation. 

22U.  Snow  and  Sand  Fences  and  Snowsheds — Depreciation. 

226.  Crossings  and  Signs — Depreciation. 

228.  Station  and  Office  Buildings — Depreciation. 

230.  Roadway  Buildings — Depreciation. 

232.  Water  Stations — Depreciation. 

23U.  Fuel  Stations — Depreciation. 

236.  Shops  and  Enginehouses — Depreciation. 

238.  Grain  Elevators — Depreciation. 

2J+0.  Storage  Warehouses — Depreciation. 

2If2.  Wharves  and  Docks — Depreciation. 

2UU.  Coal  and  Ore  Wharves — Depreciation. 

2U6.  Gas  Producing  Plants — Depreciation. 

2U8.  Telegraph  and  Telephone  Lines — Depreciation. 

250.  Signals  and  Interlockers — Depreciation. 

252.  Poiver  Plant  Dams , Canals,  and  Pipe  Lines— Depreciation, 

25U.  Power  Plant  Buildings — Depreciation. 

256.  Power  Substation  Buildings — Depreciation. 

258.  Power  Transmission  Systems — Depreciation. 

260.  Power  Distribution  Systems — Depreciation. 

262.  Power  Line  Poles  and  Fixtures — Depreciation. 

26^.  Underground  Conduits — Depreciation. 

266.  Miscellaneous  Structures — Depreciation. 

268.  Paving — Depreciation. 

270.  Roadway  Machines — Depreciation. 

Whenever  carriers  keep  depreciation  accounts  representing  depreci- 
ation of  Way  and  Structures,  which  involve  an  apportionment  between 
this  and  any  other  State,  the  carrier  should  take  the  subject  up  with 
this  Commission  and  Commissions  of  other  States  interested,  and  a 
special  basis  for  apportionment  will  be  determined.  Sums  which  can  be 
directly  localized  should  be  so  treated. 

227.  Station  and  Office  Buildings. 

Charges  to  this  account  should  be  localized  as  far  as  possible,  except 
that  repairs  to  general  office  buildings  are  to  be  treated  as  common  to 
the  entire  line;  and  apportioned  to  the  State  upon  the  basis  of  the 
current  month’s  train  mileage. 

235.  Shops  and  Enginehouses. 

Charges  to  this  account  should  be  localized  as  far  as  possible,  except 
that  repairs  to  general  shops  and  general  store  houses  should  be  treated 
as  common  to  the  entire  line  and  apportioned  to  the  State  upon  the  basis 
of  the  total  car  mileage. 


20 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

2U1.  Wharves  and  Docks. 

2U3.  Coal  and  Ore  Wharves. 

Expenditures  should  be  localized  as  far  as  possible,  except  that  where 
the  wharf  or  dock  is  used  as  the  terminal  of  an  interstate  rail  line,  the 
expenses  applicable  to  freight  should  be  apportioned  between  the  states 
served  on  the  freight  car  mileage  basis,  expenses  applicable  to  passenger 
on  passenger  car  mileage  basis,  and  expenses  applicable  to  both  freight 
and  passenger  on  total  car  mileage. 

2U5.  Gas  Producing  Plants. 

Apportion  on  basis  of  relative  passenger  car-mileage. 

2U7.  Telegraph  and  Telephone  Lines. 

Expenditures  should  be  localized  as  far  as  possible.  Salaries,  rent, 
other  office  expenses  and  traveling  expenses  of  superintendents  of  tele- 
graph and  telephone,  their  assistants,  clerks  and  attendants  should  be 
apportioned  on  basis  of  the  direct  charges  localized  in  this  account. 

251.  Poiuer  Plant  Dams,  Canals,  and  Pipe  Lines. 

258.  Power  Plant  Buildings. 

255.  Power  Substation  Buildings. 

257.  Poiver  Transmission  Lines. 

259.  Poiver  Distribution  Systems. 

261.  Power  Line  Poles  and  Fixtures. 

263.  Underground  Conduits. 

Charges  to  these  accounts  should  be  localized  as  far  as  the  service 
performed  by  structures  represented  serves  solely  this  State;  when  such 
structures  are  used  as  part  of  a system  serving  more  than  this  State, 
expenditures  for  maintenance  should  be  apportioned  upon  the  basis  of 
the  total  electric  locomotive  mileage  upon  the  line  served.  For  this 
purpose  motor  cars  are  treated  as  electric  locomotives. 

269.  Roadway  Machines. 

Treat  as  common  to  all  states  served  and  apportion  on  basis  of  track 
mileage. 

271.  Small  Tools  and  Supplies. 

Expenditures  for  small  tools  and  supplies  as  far  as  possible  should 
be  localized  to  the  State  in  which  the  expense  is  incurred;  any  charges 
which  cannot  be  so  localized  should  be  apportioned  on  the  basis  of  cost 
of  labor  expended  on  localized  work  done  in  the  current  month  by  the 
gangs  to  which  such  tools  and  supplies  are  furnished. 

272.  Removal  of  Snow,  Ice  and  Sand. 

The  cost  or  expense  of  removal  of  snow,  sand,  and  ice  should,  as  far 
as  possible,  be  located  to  the  State  in  which  the  expense  is  incurred. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


21 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

Any  charges  that  cannot  be  so  located  should  be  apportioned  on  the  basis 
of  track  mileage  of  the  territory  involved. 

27 If.  Injuries  to  Persons. 

Localize  to  the  State  directly  all  payments  in  settlement  of  claims, 
together  with  all  expenses  incident  thereto.  Salaries  and  expenses  of 
claim  adjusters,  chief  surgeon,  and  attendants,  whose  services  and  ex- 
penses cannot  be  located  to  any  case,  and  any  other  expense  which  cannot 
be  localized,  treat  as  common  to  entire  line  and  apportion  to  this  State 
on  the  basis  of  the  total  localized  and  apportioned  expenses  in  General 
Account  I,  Maintenance  of  Way  and  Structures.  When  an  expendi- 
ture is  plainly  due  to  services  performed  in  two  or  more  specific  states, 
localize  on  basis  of  track  mileage  affected. 

275.  Insurance. 

Charges  to  this  account  should  be  localized  as  far  as  possible,  except 
that  insurance  on  general  office  buildings,  general  store  buildings,  and 
general  shops  should  be  treated  as  common  to  the  entire  line  and  appor- 
tioned upon  the  basis  of  the  current  month’s  train  mileage.  Insurance 
on  wharves  and  docks  which  serve  as  terminals  of  interstate  rail  lines 
should  be  apportioned  on  the  basis  of  the  car  mileage,  freight,  passenger, 
or  both,  according  to  the  character  of  the  wharf  or  dock  affected. 

276.  Stationery  and  Printing. 

Apportion  on  the  basis  of  all  sums  localized  and  apportioned  in 
General  Account  I,  Maintenance  of  Way  and  Structures. 

277.  Other  Expenses. 

Charges  should  be  localized  as  far  as  possible;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  all  sums  localized  and  apportioned  in 
General  Account  I,  Maintenance  of  Way  and  Structures. 

II.  Maintenance  of  Equipment. 

The  following  named  primary  accounts  can  be  localized  and  should 
be  apportioned  to  the  states  in  which  they  are  located,  viz : 

336.  Maintaining  Joint  Equipment  at  Terminals — Dr. 

337 . Maintaining  Joint  Equipment  at  Terminals — Cr. 

Charges  to  the  following  primary  accounts  cannot  be  entirely  localized, 
and  should  be  apportioned  as  follows: 

301.  Superintendence. 

Charges  to  this  account  should  be  localized  in  so  far  as  the  duties  of 
these  officers  are  local  to  this  State,  and  expenses  of  officers  having 
jurisdiction  over  mileage  both  within  and  outside  this  State  should  be 


22 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

apportioned  on  the  basis  of  all  sums  localized  and  apportioned  in 
General  Account  II,  Maintenance  of  Equipment. 

302.  Shop  Machinery. 

303.  Shop  Machinery — Depreciation. 

If  a shop  is  under  charge  of  a territorial  superintendent,  the  expendi- 
tures should  be  apportioned  over  the  superintendent’s  territory  on  basis 
of  total  car  mileage.  When  the  expenditures  of  the  shop  are  applicable 
to  the  entire  road,  the  expenditures  should  be  similarly  apportioned. 

30 U.  Power  Plant  Machinery. 

305.  Power  Plant  Machinery — Depreciation. 

306.  Power  Substation  Apparatus. 

307.  Power  Substation  Apparatus — Depreciation. 

Charges  to  these  accounts  should  be  localized  in  so  far  as  the  service 
performed  by  machinery  and  apparatus  represented  serves  solely  this 
State;  when  such  machinery  and  apparatus  are  used  as  part  of  a system 
serving  more  than  this  State,  expenditures  for  maintenance  should  be 
apportioned  upon  the  basis  of  the  total  electric  locomotive  mileage  upon 
the  line  served.  For  this  purpose  motor  cars  are  treated  as  electric 
locomotives. 

308.  Steam  Locomotives — Repairs. 

311.  Other  Locomotives — Repairs. 

320.  Motor  Equipment  of  Cars — Repairs. 

The  cost  of  running  repairs  should  be  apportioned  on  the  basis  of 
the  mileage  of  the  individual  locomotive  or  motor  car  in  the  current 
month,  and  the  cost  of  general  repairs  should  be  apportioned  on  the 
basis  of  the  mileage  of  the  individual  locomotive  or  motor  car  since  the 
last  general  repairs.  The  cost  of  repairing  damages  caused  by  accident 
should  be  localized  to  the  extent  of  the  damage  done,  to  be  determined 
by  the  officer  in  charge  of  the  equipment.  Charges  that  cannot  be 
assigned  to  individual  locomotives  or  motor  cars  should  be  apportioned 
on  the  basis  of  the  total  revenue  service  engine  miles. 

310.  Steam  Locomotives — Retirements. 

313.  Other  Locomotives — Retirements. 

322.  Motor  Equipment  of  Cars — Retirements. 

The  cost  of  locomotives  or  motor  equipment  of  cars  (less  depreciation 
written  off  and  salvage)  taken  out  of  service  on  account  of  accidents, 
should  be  localized  to  the  extent  of  the  estimated  damage  done,  to  be 
determined  by  the  officer  in  charge  of  equipment.  Other  charges  should 
be  apportioned  on  the  basis  of  total  engine  miles,  or,  at  the  company’s 
option,  revenue  service  engine  miles,  for  the  preceding  fiscal  year. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


23 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

309.  Steam  Locomotives — Depreciation. 

312.  Other  Locomotives — Depreciation. 

321.  Motor  Equipment  of  Cars — Depreciation. 

The  monthly  depreciation  should  be  apportioned  on  the  basis  of  the 
total  revenue  service  engine  miles  of  the  current  month. 

314..  Freight  Train  Cars — Repairs. 

317.  Passenger  Train  Cars — Repairs. 

Apportion  on  the  basis  of  the  mileage  of  such  cars,  respectively,  of 
the  current  month,  except  in  cases  of  damage  by  accidents,  in  which 
event  the  estimated  damage  done,  to  be  determined  by  the  officer  in 
charge  of  the  equipment,  should  be  localized  to  the  State  in  which  the 
damage  occurred. 

316.  Freight  Train  Cars — Retirements. 

319.  Passenger  Train  Cars — Retirements. 

Replacement  costs  of  equipment  included  in  these  accounts  (less  de- 
preciation written  off  and  salvage)  retired  from  service  on  account  of 
accident  should  be  localized  to  the  extent  of  the  estimated  damage  done, 
to  be  determined  by  the  officer  in  charge  of  equipment.  Other  charges 
to  these  accounts  should  be  apportioned  on  the  basis  of  the  mileage  of 
passenger  train-cars  and  freight  train-cars,  respectively,  for  the  pre- 
ceding fiscal  year.  If  desired,  the  carrier  may  apportion  the  retirement 
of  any  particular  class  of  equipment  in  similar  manner. 

315.  Freight  Train  Cars — Depreciation. 

318.  Passenger  Tram  Cars — Depreciation. 

Charges  to  these  accounts  should  be  apportioned  on  the  basis  of  the 
mileage  of  passenger  tram-cars  and  freight  train-cars,  respectively,  for 
the  current  month.  If  desired,  the  carrier  may  apportion  the  depreciation 
of  any  particular  class  of  equipment  in  similar  manner. 

323.  Floating  Equipment — Repairs. 

32U.  Floating  Equipment — Depreciation. 

325.  Floating  Equipment — Retirements. 

Charges  to  these  accounts  should  be  localized  to  the  State  if  such 
equipment  is  used  entirely  within  the  State.  If  used  partly  within  and 
partly  without  the  State,  apportion  on  the  basis  of  mileage  of  such 
equipment  within  and  without  the  State  for  the  preceding  fiscal  year. 

326.  Work  Equipment — Repairs. 

Running  repairs  should  be  localized  as  far  as  possible.  Such  repairs 
as  cannot  be  allotted  to  one  State,  including  general  repairs,  should  be 
apportioned  on  the  basis  of  work  car  mileage  for  the  current  month,  or 
at  the  company’s  option,  on  the  basis  of  track  mileage  of  the  entire  line. 


24 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

The  cost  of  repairing  damages  caused  by  accidents  should  be  localized  to 
the  extent  of  the  estimated  damages  done,  to  be  determined  by  the  officer 
in  charge  of  the  equipment. 

327.  Work  Equipment — Depreciation. 

Apportion  on  the  basis  of  the  work  car  mileage  for  the  current 
month,  or,  at  the  company’s  option,  on  the  basis  of  track  mileage  of  the 
entire  line. 

328.  Work  Equipment — Retirements. 

Charges  should  be  apportioned  on  the  basis  of  work  car  mileage  for 
the  current  month,  or,  at  the  company’s  option,  on  the  basis  of  track 
mileage  of  the  entire  line.  The  cost  incident  to  replacement  of  work 
equipment  (less  depreciation  written  off  and  salvage)  taken  out  of  the 
service  on  account  of  accidents,  should  be  localized  to  the  extent  of  the 
estimated  damage  done,  to  be  determined  by  the  officer  in  charge  of 
equipment. 

Note:  The  same  basis,  whether  work  car  mileage  or  track  mileage, 
should  be  used  for  apportioning  accounts  326,  327  and  328. 

329.  Miscellaneous  Equipment — Repairs. 

330.  Miscellaneous  Equipment — Depreciation. 

331.  Miscellaneous  Equipment — Retirements. 

Charges  to  these  accounts  should  be  localized  as  far  as  possible, 
following  the  service  rendered  as  closely  as  possible.  When  the  expendi- 
ture cannot  be  so  localized,  or  apportioned,  apportion  the  remainder  on 
the  same  basis  as  the  remaining  sums  localized  and  apportioned  in 
General  Account  II,  Maintenance  of  Equipment. 

332.  Injuries  to  Persons. 

Localize  to  the  State  directly  all  payments  in  settlement  of  claims, 
together  with  all  expenses  incident  thereto.  Salaries  and  expenses  of 
elaim  adjusters,  chief  surgeon,  and  attendants,  whose  services  and  ex- 
penses cannot  be  located  to  any  case,  and  any  other  expense  which  cannot 
be  localized,  treat  as  common  to  entire  line  and  apportion  to  State  on 
the  basis  of  the  total  localized  and  apportioned  expenses  in  General 
Account  II,  Maintenance  of  Equipment.  When  an  expenditure  is  plainly 
due  to  services  performed  in  two  or  more  specific  States,  localize  on 
basis  of  track  mileage  affected. 

333.  Insurance. 

Charges  to  this  account  should  be  apportioned  according  to  the  relative 
mileage  of  the  class  of  equipment  involved  within  and  without  the  State, 
for  the  current  month. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


25 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 


33b . Stationery  and  Printing. 

Apportion  on  the  basis  of  all  sums  localized  and  apportioned  in 
General  Account  II,  Maintenance  of  Equipment. 

335.  Other  Expenses. 

Charges  should  be  localized  as  far  as  possible;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  all  sums  localized  and  apportioned  in 
General  Account  II,  Maintenance  of  Equipment. 

III.  Traffic. 

The  primary  accounts  incident  to  General  Account  III — Traffic,  charge- 
able to  freight  traffic  should  be  apportioned  on  the  basis  of  freight-car 
mileage;  those  chargeable  to  passenger  traffic  on  the  basis  of  passenger- 
car  mileage;  and  those  not  naturally  chargeable  to  either  passenger  or 
freight,  or  which  may  be  common  to  both,  on  basis  of  total  car  mileage 
for  the  current  month — all  car  mileage  being  in  revenue  service. 

IV.  Transportation — Rail  Line. 

The  following  named  primary  accounts  can  be  localized  and  should  be 
apportioned  to  the  States  in  which  they  are  located,  viz: 

373.  Station  Employees. 

377.  Y drdmasters  and  Yard  Clerks. 

378.  Yard  Conductors  and  Brakemen. 

379.  Yard  Switch  and  Signal  Tenders. 

380.  Yard  Enginemen. 

381.  Yard  Motormen. 

382.  Fuel  for  Yard  Locomotives. 

383.  Yard  Switching  Power  Produced. 

38^.  Yard  Switching  Power  Purchased. 

385.  Water  for  Yard  Locomotives. 

386.  Lubricants  for  Yard  Locomotives. 

387.  Other  Supplies  for  Yard  Locomotives. 

388.  Enginehouse  Expenses — Yard. 

389.  Yard  Supplies  and  Expenses. 

390.  Operating  Joint  Yards  and  Terminals — Dr. 

391.  Operating  Joint  Yards  and  Terminals — Cr. 

397.  Water  for  Train  Locomotives. 

bOb.  Signal  and  Interlocker  Operation. 

405.  Crossing  Protection. 

406.  Dravjbridge  Operations.  (Note:  Over  boundary  rivers  of  State 

should  be  apportioned  equally  to  States). 


26 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

J+12.  Operating  Joint  Tracks  and  Facilities — Dr. 

J/.13.  Operating  Joint  Tracks  and  Facilities — Cr. 

U15.  Clearing  Wrecks. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized,  and  should  be  apportioned  as  follows: 

371.  Superintendence. 

Charges  should  be  localized  in  so  far  as  the  duties  of  the  officers  are 
local  to  a State;  expenses  of  officers  having  jurisdiction  over  lines 
operated  in  more  than  one  State  should  be  apportioned  on  the  basis  of 
the  total  sums  localized  and  apportioned  in  General  Account  IV,  Trans- 
portation— Rail  Line. 

372.  Dispatching  Trains. 

When  the  jurisdiction  of  any  train  dispatching  office  is  confined  to 
lines  operated  in  one  State,  the  expenses  of  that  office  should  be  so 
charged;  but  when  the  jurisdiction  extends  over  lines  operated  in  more 
than  one  State,  the  apportionment  should  be  made  on  basis  of  the  total 
revenue  train  mileage  for  the  current  month. 

37 4.  Weighing,  Inspection,  and  Demurrage  Bureaus. 

The  expenses  of  such  associations  and  bureaus  should  be  localized  so 
far  as  possible  on  the  basis  of  the  location  of  the  employees  of  such 
association  ana  bureaus,  and  the  unlocalized  expenses  should  be  appor- 
tioned on  the  basis  of  the  localized  expenses.  The  expenses  of  car  dis- 
tribution associations  should  be  apportioned  on  the  basis  of  the  total 
freight-car  mileage  for  the  preceding  fiscal  year,  or  at  the  company’s 
option,  on  the  basis  of  the  total  track  mileage  on  June  30th  preceding, 
within  the  territory  over  which  such  car  service  associations  have 
jurisdiction. 

375.  Coal  and  Ore  Wharves. 

Expenditures  should  be  localized  as  far  as  possible,  except  that  where 
the  wharf  or  dock  is  used  as  the  terminal  of  an  interstate  rail  line,  the 
expenses  applicable  to  freight  should  be  apportioned  between  the  States 
served  on  the  freight-car  mileage  basis,  expenses  applicable  to  passenger 
on  passenger-car  mileage  basis,  and  expenses  applicable  to  both  freight 
and  passenger  on  total  car  mileage. 

376.  Station  Supplies  and  Expenses. 

Charges  should  be  localized  as  far  as  possible.  Cost  of  items  that 
cannot  be  allotted  to  States  (such  as  car  seals  for  general  distribution 
to  freight  stations)  should  be  apportioned  on  the  basis  of  revenue  car 
miles,  or,  at  company’s  option,  train  mileage  for  the  current  month. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


27 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

392.  Train  Enginemcn. 

393.  Train  Motormen. 

The  wages  paid  these  employees  should  be  localized  as  to  their  motor 
or  engine  runs;  if  a run  covers  lines  in  two  or  more  States  the  expense 
of  that  run  should  be  apportioned  on  the  basis  of  the  actual  mileage  of 
that  run  in  each  State. 

39U-  Fuel  for  Train  Locomotives. 

398.  Lubricants  for  Train  Locomotives. 

399.  Other  Supplies  for  Train  Locomotives. 

The  cost  of  fuel,  lubricants  and  other  supplies  for  road  locomotives 
should  be  apportioned  on  the  basis  of  the  mileage  of  the  individual 
locomotives  in  the  current  month.  At  company’s  option,  all  lubricants, 
and  all  fuel  and  other  supplies  may  be  apportioned  on  revenue  service 
engine  miles  for  current  month. 

395.  Train  Power  Produced. 

396.  Train  Power  Purchased. 

Charges  to  these  accounts  should  be  localized  when  the  power  pro- 
duced or  purchased  is  used  solely  for  the  propulsion  of  locomotives,  cars, 
etc.,  within  the  State.  If  for  use  in  more  than  one  State,  apportion  on 
basis  of  total  revenue  service  train  miles  for  current  month,  using  such 
power. 

U00.  Enginehouse  Expenses — Train. 

The  expenses  chargeable  to  train  locomotives  should  be  localized  if 
possible  as  to  engine  runs;  if  the  house  serves  engines  running  in  two 
or  more  States  the  expense  should  be  apportioned  upon  the  total  mileage 
of  the  runs  served  by  such  house  embraced  in  each  State. 

U01.  Trainmen. 

The  wages  paid  trainmen  should  be  localized  as  to  train  runs;  when 
one  run  covers  mileage  in  two  or  more  States,  the  expense  of  that  run 
should  be  apportioned  on  the  basis  of  the  actual  mileage  in  each  State 
in  the  current  month. 

U02.  Train  Supplies  and  Expenses. 

Apportion  on  the  basis  of  total  car  mileage,  or,  at  company’s  option, 
on  basis  of  revenue  passenger,  freight  and  mixed  train  mileage,  according 
to  the  class  of  service  involved,  of  the  current  month. 

U03.  Operating  Sleeping  Cars. 

Charges  should  be  localized  as  far  as  possible;  expenses  which  cannot 
be  assigned  to  an  individual  State  should  be  apportioned  on  basis  of 
sleeping  car  mileage  for  the  current  month. 


28 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

1+07.  Telegraph  and  Telephone  Operation. 

Expenditures  should  be  localized  as  far  as  possible.  Salaries,  rent, 
other  office  expenses  and  traveling  expenses  of  superintendents  of  tele- 
graph and  telephone,  their  assistants,  clerks  and  attendants  should  be 
apportioned  on  basis  of  direct  charges  localized  in  this  account. 

408.  Operating  Floating  Equipment. 

Charges  to  this  account  should  be  localized  if  the  operation  of  the 
equipment  is  confined  to  a single  State.  If  the  equipment  is  used  in  more 
than  one  State,  apportion  on  the  basis  of  the  total  mileage  made  by  such 
equipment  in  revenue  service  for  the  current  month. 

409.  Express  Service. 

Charges  to  this  account  should  be  localized  as  far  as  possible,  as 
when  the  entire  line  or  a separable  portion  of  the  line  is  wholly  within 
this  State.  If  the  line  involved  is  in  two  or  more  States,  apportion  on 
basis  of  total  revenue  train  mileage  of  the  current  month. 

410.  Stationery  and  Printing. 

Apportion  on  the  basis  of  all  sums  localized  and  apportioned  in 
General  Account  IV,  Transportation — Rail  Line. 

411 . Other  Expenses. 

Charges  should  be  localized  as  far  as  possible;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  all  sums  localized  and  apportioned  in 
General  Account  IV,  Transportation — Rail  Line. 

41 U-  Insurance. 

Apportion  upon  the  basis  of  the  assignments  of  revenue  for  the  class 
of  service  affected,  in  the  case  of  insurance  upon  property,  excess 
baggage,  etc.;  premiums  on  fidelity  bonds  of  employees  should  be  appor- 
tioned upon  the  basis  of  the  sums  localized  in  Account  373,  Station 
Employees. 

416.  Damage  to  Property. 

417.  Dam,age  to  Live  Stock  on  Right-of-way. 

1+18.  Loss  and  Damage — Freight. 

1+19.  Loss  and  Damage — Baggage. 

420.  Injuries  to  Persons. 

Localize  charges  as  far  as  known.  Loss  and  damage  not  shown  on 
investigation  to  have  been  located  within  a particular  State  should  be 
apportioned  on  the  basis  of  the  road  mileage  over  which  the  particular 
shipment  was  consigned.  Pay  and  expenses  of  adjusters  should  be  ap- 
portioned on  basis  of  total  localized  and  apportioned  amounts  in  this 
account,  for  the  current  month,  of  the  States  involved. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


29 


Steam  Roads — Large  Carriers — Apportionment  of  Operating  Expense 

to  the  State 

V.  Transportation — Water  Line. 

The  primary  accounts  incident  to  General  Account  V — Transportation 
— Water  Line — should  be  localized  entirely  in  the  case  of  lines  operated 
wholly  within  the  State;  on  lines  operated  partly  within  and  partly 
without  the  State,  the  expenses  should  be  apportioned  upon  the  basis  of 
total  mileage  of  vessels  operated  during  the  current  month;  common 
expenses  not  capable  of  direct  localization  as  belonging  solely  either  to 
intrastate  or  interstate  transportation  should  be  apportioned  upon  the 
basis  of  the  remaining  sums  in  this  general  account  directly  localized, 
or  apportioned. 

VI.  Miscellaneous  Operations. 

Charges  to  the  following  named  primary  accounts  can  be  localized 
and  should  be  assigned  to  the  States  in  which  they  occur,  viz : 

UU2.  Hotels  and  Restaurants. 

UUS.  Grain  Elevators. 

UUU.  Stockyards. 

U U6.  Other  Miscellaneous  Operations. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized  and  should  be  apportioned  as  follows: 

Ubl.  Dining  and  Buffet  Service. 

If  the  expenses  can  be  localized  so  treat  them;  if  the  expenses  can  be 
localized  as  being  incurred  upon  a particular  line  so  localize  them,  as- 
signing all  of  the  expenses  to  the  State  if  the  line  be  wholly  within  the 
State;  and  if  such  line  be  interstate,  assign  to  the  State  a proportion  of 
the  expense  such  as  the  main  track  mileage  of  the  line  in  the  State  bears 
to  the  whole  main  track  mileage  of  the  line ; if  the  item  cannot  be  localized 
as  above,  assign  to  the  State  a proportion  equal  to  that  which  the  main 
track  mileage  within  this  State  bears  to  the  main  track  mileage  of  the 
whole  system. 

Superintendence  and  other  overhead  and  common  expenses  of  dining 
and  buffet  service;  if  the  same  can  not  be  separately  stated,  should  be 
apportioned  between  the  States  upon  the  basis  of  the  remaining  sums 
directly  localized  and  apportioned  in  this  primary  account. 

JfJt.5.  Producing  Power  Sold. 

Distribution  of  producing  power  sold  should  be  in  the  same  ratio, 
or  on  the  same  basis  as  the  revenue  derived  from  the  sale.  (See 
Account  141 — Power) . 

VIT.  General. 

The  primary  accounts  incident  to  General  Expense  which  can  be 
directly  localized  as  being  solely  due  to  business  in  this  or  any  other 


30 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Small  Carriers  (Class  II) — Operating  Expense  Accounts 


State  should  be  so  localized;  expenses  not  capable  of  such  localization 
should  be  apportioned  between  the  States  upon  the  basis  of  the  total 
sums  localized  and  apportioned  to  such  States  in  General  Accounts  I, 
II,  III,  IV,  V and  VI. 

VIII.  Transportation  for  Investment,  Cr. 

Revenue  derived  from  Transportation  for  Investment  should  be  local- 
ized if  possible;  and  sums  not  capable  of  direct  localization  should  be 
apportioned  upon  the  basis  of  the  total  sums  localized  and  apportioned  in 
General  Accounts  IV  or  V,  or  both,  as  the  case  may  be. 

OPERATING  EXPENSE — SMALL  CARRIERS. 

There  shall  be  kept  by  all  operating  Steam  Railway  Companies  classi- 
fied as  “Small  Carriers”  (including  “Switching”  and  “Terminal  Com- 
panies” of  appropriate  revenue  to  assign  them  to  such  class),  accounts  of 
their  operating  expenses  within  this  State  under  the  following  named 
account  heads: 

Note:  Operating  Revenue  of  Small  Carriers,  same  classification  as  for 
Large  Carriers,  supra. 

OPERATING  EXPENSE  ACCOUNTS — SMALL  CARRIERS. 
Operating  Expense. 

I.  Maintenance  of  Way  and  Structures. 

1201.  Superintendence.  Covers  Account  201,  Class  I Carriers. 

1202.  Maintaining  Roadway  and  Track.  Covers  Accounts  202,  204, 

212,  214,  216,  218,  220,  267  and  272,  Class  I Carriers. 

1203.  Maintaining  Track  Structures.  Covers  Accounts  206,  208,  210, 

221,  223,  225,  247,  249,  259,  261  and  263,  Class  I Carriers. 

1204.  Maintaining  Ancillary  Structures.  Covers  Accounts  227,  229, 

231,  233,  235,  237,  239,  241,  243,  245,  251,  253,  255,  257  and  265, 
Class  I Carriers. 

1205.  Depreciation  of  Way  and  Structures.  Covers  Accounts  203,  205, 

207,  209,  211,  213,  215,  217,  219,  222,  224,  226,  228,  230,  232, 
234,  236,  238,  240,  242,  244,  246,  248,  250,  252,  254,  256,  258, 
260,  262,  264,  266,  268  and  270,  Class  I Carriers. 

1206.  Injuries  to  Persons.  Covers  Account  274,  Class  I Carriers. 

1207.  Other  Way  and  Structure  Expense.  Covers  Accounts  269,  271, 

273,  275,  276  and  277,  Class  I Carriers. 

1208.  Maintaining  Joint  Tracks,  Yards  and  Other  Facilities — Dr. 

Covers  Account  278,  Class  I Carriers. 

1209.  Maintaining  Joint  Tracks,  Yards  and  Other  Facilities — Cr. 

Covers  Account  279,  Class  I Carriers. 

II.  Maintenance  of  Equipment. 

1221.  Superintendence.  Covers  Account  301,  Class  I Carriers. 

1222.  Repairs  of  Machinery  and  Other  Apparatus.  Covers  Accounts 

302,  304  and  306,  Class  I Carriers. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


31 


Steam  Roads — Small  Carriers  (Class  II) — Operating  Expense  Accounts 


1223.  Depreciation  of  Machinery  and  Other  Apparatus.  Covers  Ac- 

counts 303,  305  and  307,  Class  I Carriers. 

1224.  Locomotive  Repairs.  Covers  Accounts  308  and  311,  Class  I 

Carriers. 

1225.  Locomotive  Depreciation  and  Retirements.  Covers  Accounts  309, 

310,  312  and  313,  Class  I Carriers. 

1226.  Car  Repairs.  Covers  Accounts  314,  317  and  320,  Class  I 

Carriers. 

1227.  Car  Depreciation  and  Retirements.  Covers  Accounts  315,  316, 

318,  319,  321  and  322,  Class  I Carriers. 

1228.  Floating  Equipment  Repairs.  Covers  Account  323,  Class  I 
Carriers. 

1229.  Floating  Equipment  Depreciation  and  Retirements.  Covers  Ac- 

counts 324  and  325,  Class  I Carriers. 

1230.  Work  Equipment  Repairs.  Covers  Account  326,  Class  I Carriers. 

1231.  Work  Equipment  Depreciation  and  Retirements.  Covers  Ac- 

counts 327  and  328,  Class  I Carriers. 

1232.  Miscellaneous  Equipment  Repairs.  Covers  Account  329,  Class  I 

Carriers. 

1233.  Miscellaneous  Equipment  Depreciation  and  Retirements.  Covers 

Accounts  330  and  331,  Class  I Carriers. 

1234.  Injuries  to  Persons.  Covers  Account  332,  Class  I Carriers. 

1235.  Other  Equipment  Expenses.  Covers  Accounts  333,  334  and 

335,  Class  I Carriers. 

1236.  Maintaining  Joint  Equipment  at  Terminals — Dr.  Covers  Ac- 

count 336,  Class  I Carriers. 

1237.  Maintaining  Joint  Equipment  at  Terminals — Cr.  Covers  Ac- 

count 337,  Class  I Carriers. 

III.  Traffic. 

1251.  Traffic  Expenses.  Covers  Accounts  351,  352,  353,  354,  355,  356, 
357,  358  and  359,  Class  I Carriers. 

IV.  Transportation — Rail  Line. 

1261.  Superintendence  and  Dispatching.  Covers  Accounts  371  and 

372,  Class  I Carriers. 

1262.  Station  Service.  Covers  Accounts  373,  374,  375  and  376,  Class  I 

Carriers. 

1263.  Yard  Enginemen  and  Motormen.  Covers  Accounts  380  and  381, 

Class  I Carriers. 

1264.  Other  Yard  Employees.  Covers  Accounts  377,  378  and  379, 

Class  I Carriers. 

1265.  Fuel  for  Yard  Locomotives.  Covers  Account  382,  Class  I 

Carriers. 

1266.  Power  for  Yard  Locomotives.  Covers  Accounts  383  and  384, 

Class  I Carriers. 

1267.  Other  Yard  Expenses.  Covers  Accounts  385,  386,  387,  388  and 

389,  Class  I Carriers. 

1268.  Operating  Joint  Yards  and  Terminals — Dr.  Covers  Account 

390,  Class  I Carriers. 

1269.  Operating  Joint  Yards  and  Terminals — Cr.  Covers  Account 

391,  Class  I Carriers. 

1270.  Train  Enginemen  and  Motormen.  Covers  Accounts  392  and  393, 

Class  I Carriers. 


32 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Small  Carriers  (Class  III) — Operating  Expense  Accounts 


1271.  Fuel  for  Train  Locomotives.  Covers  Account  394,  Class  I 

Carriers. 

1272.  Power  for  Train  Locomotives.  Covers  Accounts  395  and  396, 

Class  I Carriers. 

1273.  Other  Train  Locomotive  Supplies  and  Expenses.  Covers  Ac- 

counts 397,  398,  399  and  400,  Class  I Carriers. 

1274.  Trainmen.  Covers  Account  401,  Class  I Carriers. 

1275.  Train  Supplies  and  Expenses.  Covers  Accounts  402  and  403, 

Class  I Carriers. 

1276.  Injuries  to  Persons.  Covers  Account  420,  Class  I Carriers. 

1277.  Loss  and  Damage.  Covers  Accounts  418  and  419,  Class  I 

Carriers. 

1278.  Other  Casualty  Expenses.  Covers  Accounts  414,  415,  416  and 
417,  Class  I Carriers. 

1279.  Other  Rail  Transportation  Expenses.  Covers  Accounts  404,  405, 

406,  407,  408,  409,  410  and  411,  Class  I Carriers. 

1280.  Operating  Joint  Tracks  and  Facilities — Dr.  Covers  Account 

412,  Class  I Carriers. 

1281.  Operating  Joint  Tracks  and  Facilities — Cr.  Covers  Account 

413,  Class  I Carriers. 

V.  Transportation — Water  Line. 

1285.  Transportation — Water  Line.  Covers  Accounts  431,  432  and 
433,  Class  I Carriers. 

VI.  Miscellaneous  Operations. 

1288.  Miscellaneous  Operations.  Covers  Accounts  441,  442,  443,  444, 
445  and  446,  Class  I Carriers. 

VII.  General. 

1291.  Administration.  Covers  Accounts  451,  452,  453  and  454,  Class  I 

Carriers. 

1292.  Insurance — General.  Covers  Account  455,  Class  I Carriers. 

1293.  Valuation  Expenses.  Covers  Account  459,  Class  I Carriers. 

1294.  Other  General  Expenses.  Covers  Accounts  456,  457,  458  and 

460,  Class  I Carriers. 

1295.  General  Joint  Facility  Expenses — Dr.  Covers  Account  461, 

Class  I Carriers. 

1296.  General  Joint  Facility  Expenses — Cr.  Covers  Account  462, 

Class  I Carriers. 

VIII.  Transportation  for  Investment — Cr. 

Covers  General  Account  VIII,  Class  I Carriers. 

CONDENSED  ACCOUNTS  FOR  CLASS  III  CARRIERS. 
Operating  Expense. 

I.  Maintenance  of  Way  and  Structures. 

2201.  Superintendence.  Covers  Account  201,  Class  I Carriers. 

2202.  Road  Maintenance.  Covers  Accounts  202,  204,  206,  208,  210, 

212,  214,  216,  218,  220,  221,  223,  225,  247,  249,  259,  261,  263, 
267  and  272,  Class  I Carriers. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


33 


Steam  Roads — Small  Carriers  (Class  III) — Operating  Expense  Accounts 


2203.  Maintaining  Buildings,  Etc.  Covers  Accounts  227,  229,  231,  233, 

235,  237,  239,  241,  243,  245,  251,  253,  255,  257  and  265,  Class  I 
Carriers. 

2204.  Depreciation  of  Way  and  Structures.  Covers  Accounts  203,  205, 

207,  209,  211,  213,  215,  217,  219,  222,  224,  226,  228,  230,  232, 
234,  236,  238,  240,  242,  244,  246,  248,  250,  252,  254,  256,  258, 
260,  262,  264,  266,  268  and  270,  Class  I Carriers. 

2205.  Miscellaneous  Expenses.  Covers  Accounts  269,  271,  273,  274, 

275,  276  and  277,  Class  I Carriers. 

2206.  Maintaining  Joint  Way  and  Structures — Dr.  Covers  Account 

278,  Class  I Carriers. 

2207.  Maintaining  Joint  Way  and  Structures — Cr.  Covers  Account 

279,  Class  I Carriers. 

II.  Maintenance  of  Equipment. 

2221.  Superintendence.  Covers  Account  301,  Class  I Carriers. 

2222.  Repairs  of  Machinery  and  Other  Apparatus.  Covers  Accounts 

302,  304  and  306,  Class  I Carriers. 

2223.  Locomotive  Repairs.  Covers  Accounts  308  and  311,  Class  I 

Carriers. 

2224.  Car  Repairs.  Covers  Accounts  314,  317  and  320,  Class  I 

Carriers. 

2225.  Other  Equipment  Repairs.  Covers  Accounts  323,  326  and  329, 

Class  I Carriers. 

2226.  Equipment  Depreciation  and  Retirements.  Covers  Accounts  303, 

305,  307,  309,  310,  312,  313,  315,  316,  318,  319,  321,  322,  324, 
325,  327,  328,  330  and  331,  Class  I Carriers. 

2227.  Miscellaneous  Equipment  Expenses.  Covers  Accounts  332,  333, 

334,  335,  Class  I Carriers. 

2228.  Maintaining  Joint  Equipment  at  Terminals — Dr.  Covers  Ac- 

count 336,  Class  I Carriers. 

2229.  Maintaining  Joint  Equipment  at  Terminals — Cr.  Covers  Ac- 

count 337,  Class  I Carriers. 

III.  Traffic  Expenses. 

2231.  Traffic  Expenses.  Covers  Accounts  351,  352,  353,  354,  355, 
356,  357,  358  and  359,  Class  I Carriers. 

IV.  Transportation. 

2241.  Superintendence  and  Dispatching.  Covers  Accounts  371  and 

372,  Class  I Carriers. 

2242.  Station  Service.  Covers  Accounts  373,  374,  375  and  376,  Class  I 

Carriers. 

2243.  Yard  Employees.  Covers  Accounts  377,  378,  379,  380  and  381, 

Class  I Carriers. 

2244.  Fuel  for  Yard  Locomotives.  Covers  Account  382,  Class  I 

Carriers. 

2245.  Miscellaneous  Yard  Expenses.  Covers  Accounts  383,  384,  385, 

386,  387,  388  and  389,  Class  I Carriers. 

2246.  Operating  Joint  Yards  and  Terminals — Dr.  Covers  Account 

390,  Class  I Carriers. 

2247.  Operating  Joint  Yards  and  Terminals — Cr.  Covers  Account 

391,  Class  I Carriers. 


34 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Small  Carriers , Switching  and  Terminal  Companies — 
Apportionment  of  Operating  Expense  to  State 


2248.  Train  Employees.  Covers  Accounts  392,  393  and  401,  Class  I 

Carriers. 

2249.  Fuel  for  Train  Locomotives.  Covers  Account  394,  Class  I 

Carriers. 

2250.  Other  Train  Expenses.  Covers  Accounts  395,  396,  397,  398,  399, 

400,  402  and  403,  Class  I Carriers. 

2251.  Injuries  to  Persons.  Covers  Account  420,  Class  I Carriers. 

2252.  Loss  and  Damage.  Covers  Accounts  418  and  419,  Class  I 

Carriers. 

2253.  Other  Casualty  Expenses.  Cover*,  Accounts  414,  415,  416  and 

417,  Class  I Carriers. 

2254.  Other  Rail  Transportation  Expenses.  Covers  Accounts  404,  405, 

406,  407,  408,  409,  410  and  411,  Class  I Carriers. 

2255.  Operating  Joint  Tracks  and  Facilities — Dr.  Covers  Account 

412,  Class  I Carriers. 

2256.  Operating  Joint  Tracks  and  Facilities — Cr.  Covers  Account 

413,  Class  I Carriers. 

V.  Transportation — Water  Line. 

2257.  Transportation — Water  Line.  Covers  Accounts  431,  432  and 

433,  Class  I Carriers. 

VI.  Miscellaneous  Operations. 

2258.  Miscellaneous  Operations.  Covers  Accounts  441,  442,  443,  444, 

445  and  446,  Class  I Carriers. 

VII.  General. 

2261.  Administration.  Covers  Accounts  451,  452,  453  and  454,  Class  I 

Carriers. 

2262.  Insurance — General.  Covers  Account  455,  Class  I Carriers. 

2263.  Valuation  Expenses.  Covers  Account  459,  Class  I Carriers. 

2264.  Other  General  Expenses.  Covers  Accounts  456,  457,  458  and 

460,  Class  I Carriers. 

2265.  General  Joint  Facility  Expenses — Dr.  Covers  Account  461, 

Class  I Carriers. 

2266.  General  Joint  Facility  Expenses — Cr.  Covers  Account  462, 

Class  I Carriers. 

VIII.  Transportation  for  Investment — Cr. 

Covers  General  Account  VIII,  Class  I Carriers. 

Notes  Small  carriers  may  elect  to  use  the  condensed  classification  pro- 
vided for  Class  II  and  Class  III  Carriers,  or  may  keep  the  class  of  accounts 
prescribed  for  Large  Carriers. 

Apportionment  of  Operating  Expense  of  Small  Roads,  Switching  and 
Terminal  Companies. 

The  said  accounts  shall  be  so  kept  as  to  show  at  all  times  the  amount 
of  such  expenditures  representing  the  transaction  of  business  within  the 
State,  localized  as  follows : 

Note:  Notes  A,  B and  C,  under  the  head  of  “Apportionment  of  Operating 
Expense  of  Large  Carriers,”  page  17,  supra,  are  applicable  to  small  roads. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


35 


Steam  Roads — Small  Carriers,  Switching  and  Terminal  Companies — 
Apportionment  of  Operating  Expense  to  State 

I.  Maintenance  of  Way  and  Structures. 

The  following  named  primary  accounts  can  be  localized  and  should  be 
apportioned  to  the  State  when  expenditures  are  for  maintenance  of  way 
and  structures  physically  located  therein,  viz : 

1202.  Maintaining  Roadway  and  Track. 

1203.  Maintaining  Track  Structures. 

1204.  Maintaining  Ancillary  Structures. 

1208.  Maintaining  Joint  Tracks,  Yards  and  Other  Facilities — Dr. 

1209.  Maintaining  Joint  Tracks,  Yards  and  Other  Facilities — Cr. 
Accounts  above  are  for  Class  II  Carriers. 

2202.  Road  Maintenance. 

2203.  Maintaining  Buildings,  Etc. 

2206.  Maintaining  Joint  Way  and  Structures — Dr. 

2207.  Maintaining  Joint  Way  and  Structures — Cr. 

Accounts  above  are  for  Class  III  Carriers. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized  and  should  be  apportioned  as  follows: 

1201.  Superintendence  (Class  II  Carriers). 

2201.  Superintendence  (Class  III  Carriers). 

Apportion  in  the  manner  prescribed  for  Account  201,  Superintendence, 
for  “Steam  Railways — Large  Carriers,”  supra. 

1205.  Depreciation  of  Way  and  Structures  (Class  II  Carriers). 

2204.  Depreciation  of  Way  and  Structures  (Class  III  Carriers). 
Apportion  in  the  manner  prescribed  for  depreciation  accounts — way 

and  structures,  Accounts  203,  et  seq.,  supra. 

12^6.  Injuries  to  Persons  (Class  II  Carriers). 

Apportion  in  the  manner  prescribed  for  Account  274,  Injuries  to 
Persons,  for  “Steam  Railways — Large  Carriers,”  supra. 

1207.  Other  Way  and  Structure  Expense  (Class  II  Carriers). 

2205.  Miscellaneous  Expenses  (Class  III  Carriers). 

Charges  to  these  accounts  should  be  localized  as  far  as  possible; 
sums  which  cannot  be  so  localized  should  be  apportioned  upon  the  basis 
of  the  remaining  sums  directly  localized  and  apportioned  in  Account  I, 
Maintenance  of  Way  and  Structures. 

II.  Maintenance  of  Equipment. 

The  following  named  primary  accounts  can  be  localized  and  should 
be  apportioned  to  the  State  when  the  expenditures  are  for  equipment 
located  in  this  State. 


36 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Small  Carriers,  Switching  and  Terminal  Companies — 
Apportionment  of  Operating  Expense  to  State 

1263.  Yard  Enginemen  and  Motormen. 

1261+.  Other  Yard  Employees. 

1265.  Fuel  for  Yard  Locomotives. 

1266.  Power  for  Yard  Locomotives. 

1267.  Other  Yard  Expenses. 

1236.  Maintaining  Joint  Equipment  at  Terminals — Dr. 

1237.  Maintaining  Joint  Equipment  at  Terminals — Cr. 

Accounts  above  are  for  Class  II  Carriers. 

221+3.  Yard  Employees. 

221+1+.  Fuel  for  Yard  Locomotives. 

221+5.  Miscellaneous  Yard  Expenses. 

2228.  Maintaining  Joint  Equipment  at  Terminals — Dr. 

2229.  Maintaining  Joint  Equipment  at  Terminals — Cr. 

Accounts  above  are  for  Class  III  Carriers. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized  and  should  be  apportioned  as  follows: 

1261.  Superintendence  and  Dispatching  (Class  II  Carriers). 

221+1.  Superintendence  and  Dispatching  (Class  III  Carriers). 

Apportion  in  the  manner  prescribed  for  Account  301,  Superintendence, 
for  “Steam  Railways — Large  Carriers,”  supra. 

1262.  Station  Service  (Class  II  Carriers). 

221+2.  Station  Service  (Class  III  Carriers). 

Charges  to  these  accounts  should  be  localized  as  far  as  possible; 
items  which  cannot  be  so  localized  should  be  apportioned  in  the  manner 
provided  for  analogous  expenses  in  Accounts  373,  Station  Employees;  Ac- 
count 374,  Weighing,  Inspection,  and  Demurrage  Bureaus;  Account  375, 
Coal  and  Ore  Wharves;  and  Account  376,  Station  Supplies  and  Expenses, 
for  “Steam  Railways — Large  Carriers,”  supra. 

1270.  Train  Enginemen  and  Motormen  (Class  II  Carriers). 

Apportion  on  the  basis  prescribed  for  Accounts  392,  Train  Enginemen, 

and  393,  Train  Motormen,  for  “Steam  Railways — Large  Carriers,”  supra. 

1271.  Fuel  for  Train  Locomotives  (Class  II  Carriers). 

Apportion  on  basis  prescribed  for  Account  394,  Fuel  foi  Train  Loco- 
motives, for  “Steam  Railways — Large  Carriers,”  supra. 

1272.  Power  for  Train  Locomotives  (Class  II  Carriers). 

Apportion  on  basis  prescribed  for  Account  295,  Train  Power  Produced, 
and  Account  396,  Train  Power  Purchased,  for  “Steam  Railways — Large 
Carriers,”  supra. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


37 


Steam  Roads — Small  Carriers,  Switching  and  Terminal  Companies — 
Apportionment  of  Operating  Expense  to  State 

1273.  Other  Train  Locomotive  Supplies  and  Expenses  (Class  II  Carriers). 

Charges  to  this  account  should  be  localized  as  far  as  possible:  sums 
which  cannot  be  directly  localized  should  be  apportioned  upon  the  basis 
prescribed  for  analogous  expenditures  in  Account  397,  Water  for  Train 
Locomotives  (directly  localized),  Account  398,  Lubricants  for  Train  Loco- 
motives, Account  299,  Other  Supplies  for  Train  Locomotives,  and  Account 
400,  Enginehouse  Expenses — Train,  for  “Steam  Railways — Large  Car- 
riers,” supra. 

127  U.  Trainmen  (Class  II  Carriers). 

Apportion  on  basis  prescribed  for  Account  401,  Trainmen,  for  “Steam 
Railways — Large  Carriers,”  supra. 

1275.  Other  Supplies  and  Expenses  (Class  II  Carriers). 

Apportion  on  basis  prescribed  for  Account  402,  Train  Supplies  and 
Expenses,  for  “Steam  Railways — Large  Carriers,”  supra. 

2250.  Other  Train  Expenses  (Class  III  Carriers). 

Charges  to  this  account  should  be  localized  as  far  as  possible;  charges 
which  cannot  be  so  localized  should  be  apportioned  upon  the  same  basis 
as  analogous  sums  in  Accounts  395  to  400,  inclusive,  402  and  403,  for 
“Steam  Railways — Large  Carriers,”  supra. 

1276.  Injuries  to  Persons  (Class  II  Carriers). 

2251.  Injuries  to  Persons  (Class  III  Carriers). 

Apportion  on  basis  prescribed  for  Account  420.  Injuries  to  Persons, 
for  “Steam  Railways — Large  Carriers,”  supra. 

1277.  Loss  and  Damage  (Class  II  Carriers). 

2252.  Loss  and  Damage  (Class  III  Carriers). 

Apportion  on  basis  prescribed  for  Account  418,  Loss  and  Damage — • 
Freight,  and  Account  419,  Loss  and  Damage — Baggage,  for  “Steam  Rail- 
ways— Large  Carriers,”  supra. 

1278.  Other  Casualty  Expenses  (Class  II  Carriers). 

2253.  Other  Casualty  Expenses  (Class  III  Carriers). 

Charges  should  be  localized  as  far  as  possible  and  having  reference 
to  the  methods  prescribed  for  apportionment  of  Account  414,  Insurance, 
Account  416,  Damage  to  Property,  and  Account  417,  Damage  to  Live 
Stock  on  Right-of-way,  for  “Steam  Railways — Large  Carriers,”  supra. 
Apportionment  should  be  made  of  such  sums  as  cannot  be  directly 
localized.  Expenses  for  clearing  wrecks  should  be  directly  localized. 

1279.  Other  Rail  Transportation  Expenses  (Class  II  Carriers). 

225U.  Other  Rail  Transportation  Expenses  (Class  III  Carriers). 

Refer  to  the  basis  prescribed  for  apportionment  of  Accounts  404  to 
411,  inclusive,  for  “Steam  Railways — Large  Carriers,”  supra. 


38 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Steam  Roads — Small  Carriers , Switching  and  Terminal  Companies — 
Apportionment  of  Operating  Expense  to  State 

V.  Transportation — Water  Line. 

1285.  Transportation — Water  Line  (Class  II  Carriers) . 

2257.  Transportation — Water  Line  (Class  III  Carriers). 

Apportion  on  basis  prescribed  for  primary  accounts  contained  in  this 
general  account  for  ‘‘Steam  Railways — Large  Carriers,”  supra. 

VI.  Miscellaneous  Operations. 

1288.  Miscellaneous  Operations  (Class  II  Carriers). 

2258.  Miscellaneous  Operations  (Class  III  Carriers). 

Charges  to  these  accounts  should  be  localized  as  far  as  possible; 
charges  which  cannot  be  so  localized  should  be  apportioned  with  reference 
to  the  basis  prescribed  under  General  Account  VI,  Miscellaneous  Opera- 
tions, for  ‘‘Steam  Railways — Large  Carriers,”  supra. 

VII.  General. 

The  primary  accounts  incident  to  General  Expense  which  can  be 
directly  localized  as  being  due  solely  to  business  in  this  or  any  other  State 
should  be  so  localized;  expenses  not  capable  of  such  localization  should  he 
apportioned  between  the  States  upon  the  basis  of  the  total  sums  localizi  d 
and  apportioned  to  such  States  in  General  Accounts  I,  II,  III,  IV,  V, 
and  VI. 

VIII.  Transportation  for  Investment — Cr. 

Revenue  derived  from  Transportation  for  Investment  should  be  local- 
ized if  possible;  sums  not  capable  of  direct  localization  should  be  appor- 
tioned upon  the  basis  of  the  total  sums  localized  in  General  Accounts  IV 
-and  V,  or  both,  as  the  case  may  be. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


39 


Electric  Railways — Train,  Locomotive,  and  Car-miles — Income  Accounts 


ELECTRIC  RAILWAYS. 

CLASSIFICATION  OF  TRAIN-MILES,  LOCOMOTIVE-MILES,  AND 
CAR-MILES  FOR  ELECTRIC  RAILWAYS 

Until  such  time  as  a classification  of  train-miles,  locomotive-miles,  and 
car-mi ies  is  prescribed  by  the  Interstate  Commerce  Commission  governing 
electric  roads  (or  other  units  of  operation  in  lieu  thereof)  electric  roads 
will  follow  the  classification  of  train-miles,  locomotive-miles,  and  car- 
miles  for  “Steam  Roads”  hereinbefore  referred  to.  See  page  5,  supra. 


CLASSIFICATION  OF  INCOME,  PROFIT  AND  LOSS,  AND  GENERAL 
BALANCE  SHEET  ACCOUNTS  FOR  ELECTRIC  RAILAVAYS. 

There  shall  be  kept  by  all  electric  railways  accounts  of  their  Income, 
Profit  and  Loss,  and  General  Balance  Sheet,  under  the  following  account 
heads : 

Income  Accounts. 

Primary  Accounts. 

Credits  : 

201.  Railway  Operating  Revenues. 

202.  Auxiliary  Operations — Revenues. 

203.  Income  from  Lease  of  Road. 

204.  Miscellaneous  Rent  Income. 

205.  Net  Income  from  Miscellaneous  Physical  Property. 

206.  Dividend  Income. 

207.  Income  from  Funded  Securities. 

208.  Income  from  Unfunded  Securities  and  Accounts. 

209.  Income  from  Sinking  Fund  and  Other  Reserves. 

210.  Release  of  Premiums  on  Funded  Debt. 

211.  Contributions  from  Others. 

212.  Miscellaneous  Income. 

Debits: 

213.  Railway  Operating  Expenses. 

214.  Auxiliary  Operations — Expenses. 

215.  Taxes  Assignable  to  Railway  Operations. 

216.  Rent  for  Leased  Roads. 

217.  Miscellaneous  Rents. 

218.  Miscellaneous  Taxes. 

219.  Net  Loss  on  Miscellaneous  Physical  Property. 

220.  Interest  on  Funded  Debt. 

221.  Interest  on  Unfunded  Debt. 

222.  Amortization  of  Discount  on  Funded  Debt. 

223.  Income  Transferred  to  Other  Companies. 

224.  Maintenance  of  Organization — Lessor  Companies. 

225.  Miscellaneous  Debits. 


40 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Electric  Railways — Profit  and  Loss  Accounts — General  Balance  Sheet 

Accounts 


Profit  and  Loss  Accounts. 

Primary  Accounts. 

Credits  : 

301.  Credit  Balance  at  Beginning  of  Fiscal  Period. 

302.  Credit  Balance  Transferred  from  Income  Account. 

303.  Profit  on  Road  and  Equipment  Sold. 

304.  Delayed  Income  Credits. 

305.  Donations. 

306.  Miscellaneous  Credits. 

Debits  : 

307.  Debit  Balance  at  Beginning  of  Fiscal  Period. 

308.  Debit  Balance  Transferred  from  Income  Account. 

309.  Appropriations  of  Surplus  to  Sinking  Fund  and  Other  Reserves. 

310.  Dividend  Appropriations  of  Surplus. 

311.  Appropriations  of  Surplus  for  Investment  in  Physical  Property. 

312.  Stock  Discount  Extinguished  Through  Surplus. 

313.  Debt  Discount  Extinguished  Through  Surplus. 

314.  Miscellaneous  Appropriations  of  Surplus. 

315.  Loss  on  Road  and  Equipment  Retired. 

316.  Delayed  Income  Debits. 

317.  Miscellaneous  Debits. 


General  Balance  Sheet  Accounts. 


Debits  : 

401.  Road  and  Equipment. 

402.  Sinking  Funds. 

403.  Deposits  in  Lieu  of  Mortgaged  Property  Sold. 

404.  Miscellaneous  Physical  Property. 

405.  Investments  in  Affiliated  Companies. 

406.  Other  Investments. 

407.  Cash. 

408.  Special  Deposits. 

409.  Loans  and  Notes  Receivable. 

410.  Miscellaneous  Accounts  Receivable. 

411.  Material  and  Supplies. 

412.  Interest,  Dividends,  and  Rents  Receivable. 

413.  Other  Current  Assets. 

414.  Insurance  and  Other  Funds. 

415.  Other  Deferred  Assets. 

416.  Rents  and  Insurance  Premiums  Paid  in  Advance. 

417.  Discount  on  Capital  Stock. 

418.  Discount  on  Funded  Debt. 

419.  Property  Abandoned  Chargeable  to  Operating  Expenses. 

420.  Other  Unadjusted  Debits. 

421.  Securities  Issued  or  Assumed — Unpledged. 

422.  Securities  Issued  or  Assumed — Pledged. 

Credits  : 

423.  Capital  Stock. 

424.  Stock  Liability  for  Conversion. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


41 


Electric  Railways — Investment  in  Road  and  Equipment 


425.  Premium  on  Capital  Stock. 

426.  Grants  in  Aid  of  Construction. 

427.  Funded  Debt  Unmatured. 

428.  Receiver’s  Certificates. 

429.  Non -negotiable  Debt  to  Affiliated  Companies. 

430.  Loans  and  Notes  Payable. 

431.  Audited  Accounts  and  Wages  Payable. 

432.  Miscellaneous  Accounts  Payable. 

433.  Matured  Interest,  Dividends,  and  Rents  Unpaid. 

434.  Matured  Funded  Debt  Unpaid. 

435.  Accrued  Interest,  Dividends,  and  Rents  Payable. 

436.  Other  Current  Liabilities. 

437.  Liability  for  Provident  Funds. 

438.  Other  Deferred  Liabilities. 

439.  Tax  Liability. 

440.  Premium  on  Funded  Debt. 

441.  Insurance  and  Casualty  Reserves. 

442.  Operating  Reserves. 

443.  Accrued  Depreciation — Road  and  Equipment. 

444.  Reserve  for  Amortization  of  Franchises. 

445.  Accrued  Depreciation — Miscellaneous  Physical  Property. 

446.  Other  Unadjusted  Credits. 

447.  Additions  to  Property  Through  Surplus. 

448.  Funded  Debt  Retired  Through  Surplus. 

449.  Sinking  Fund  Reserves. 

450.  Miscellaneous  Fund  Reserves. 

451.  Profit  and  Loss — Balance. 

CLASSIFICATION  OF  INVESTMENT  IN  ROAD  AND  EQUIPMENT  OF 
ELECTRIC  RAILWAYS. 

There  shall  be  kept  by  all  electric  railways  accounts  of  their  expendi- 
tures for  road  and  equipment  and  general  expenditures  in  relation  within 
this  State  under  the  following  account  heads: 

Road  and  Equipment  Accounts. 

General  Accounts. 

I.  Way  and  Structures. 

II.  Equipment. 

III.  Power. 

IV.  General  and  Miscellaneous. 

Primary  Accounts. 


I.  Way  and  Structures. 

501.  Engineering  and  Superintendence. 

502.  Right-of-way. 

503.  Other  Land  Used  in  Electric  Railway  Operations. 

504.  Grading. 

505.  Ballast. 


42 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Electric  Railways — Investment  in  Road  and  Equipment 


506.  Ties. 

507.  Rails,  Rail  Fastenings,  and  Joints. 

508.  Special  Work. 

509.  Underground  Construction. 

510.  Track  and  Roadway  Labor. 

511.  Paving. 

512.  Roadway  Machinery  and  Tools. 

513.  Tunnels  and  Subways. 

514.  Elevated  Structures  and  Foundations. 

515.  Bridges,  Trestles,  and  Culverts. 

516.  Crossings,  Fences,  and  Signs. 

517.  Signals  and  Interlocking  Apparatus. 

518.  Telephone  and  Telegraph  Lines. 

519.  Poles  and  Fixtures. 

520.  Underground  Conduits. 

521.  Distribution  System. 

522.  General  Office  Buildings. 

523.  Shops  and  Carhouses. 

524.  Stations,  Miscellaneous  Buildings,  and  Structures. 

525.  Wharves  and  Docks. 

526.  Park  and  Resort  Property. 

527.  Cost  of  Road  Purchased. 

528.  Reconstruction  of  Road  Purchased. 

529.  Other  Expenditures — Way  and  Structures. 

II.  Equipment. 

530.  Passenger  and  Combination  Cars. 

531.  Pheight,  Express,  and  Mail  Cars. 

532.  Service  Equipment. 

533.  Electric  Equipment  of  Cars. 

534.  Locomotives. 

535.  Floating  Equipment. 

536.  Shop  Equipment. 

537.  Furniture. 

538.  Miscellaneous  Equipment. 

III.  Power. 

539.  Power  Plant  Buildings. 

540.  Substation  Buildings. 

541.  Dams,  Canals,  and  Pipe  Lines. 

542.  Power  Plant  Equipment. 

543.  Substation  Equipment. 

544.  Transmission  System. 

IV.  General  and  Miscellaneous. 

545.  Franchises. 

546.  Law  Expenditures. 

547.  Interest  During  Construction. 

548.  Injuries  and  Damages. 

549.  Taxes. 

550.  Miscellaneous. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


43 


Electric  Railways — Operating  Revenue  Accounts — Apportionment  to  State 


OPERATING  REVENUE  ACCOUNTS — ELECTRIC  RAILWAYS. 

There  shall  be  kept  by  all  electric  railways  accounts  of  their  operating 
revenue  within  this  State  under  the  following  account  heads: 

General  Accounts. 

I.  Revenue  from  Transportation. 

II.  Revenue  from  Other  Railway  Operations. 

Primary  Accounts. 

I.  Revenue  from  Transportation. 

101.  Passenger  Revenue. 

102.  Baggage  Revenue. 

103.  Parlor,  Sleeping,  Dining,  and  Special  Car  Revenue. 

104.  Mail  Revenue. 

105.  Express  Revenue. 

106.  Milk  Revenue. 

107.  Freight  Revenue. 

108.  Switching  Revenue. 

109.  Miscellaneous  Transportation  Revenue. 

II.  Revenue  from  Other  Railway  Operations. 

110.  Station  and  Car  Privileges. 

111.  Parcel  Room  Receipts. 

112.  Storage. 

113.  Demurrage. 

114.  Telephone  and  Telegraph  Service. 

115.  Rent  of  Tracks  and  Facilities. 

116.  Rent  of  Equipment. 

117.  Rent  of  Buildings  and  Other  Property. 

118.  Power. 

119.  Miscellaneous. 

Apportionment  of  Operating  Revenue  to  the  State. 

Said  accounts  shall  be  kept  to  show  at  all  times: 

In  the  Case  of  Revenue  from  Transportation : 

(a)  All  revenue  from  intrastate  transportation. 

(b)  A proportion  of  interstate  transportation  partly  within  this  State, 
apportioned  in  the  manner  heretofore  prescribed  for  the  ascertainment  of 
this  State’s  proportion  of  interstate  revenues  under  the  head  “Steam 
Railways — Operating  Revenues,”  supra. 

The  above  instructions  apply  to  all  accounts  in  General  Account  I, 
Revenue  from  Transportation,  except  Account  104,  Mail  Revenue,  Ac- 
count 105,  Express  Revenue,  and  Account  108,  Switching  Revenue. 

The  apportionment  of  Account  104,  Mail  Revenue,  Account  105,  Ex- 
press Revenue,  and  Account  108,  Switching  Revenue,  shall  be  in  the 


44 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Electric  Railways — Class  A Carriers — Operating  Expense 


manner  prescribed  for  the  correspondingly  named  accounts,  numbered, 
respectively,  106,  107  and  110,  under  the  head  “ Steam  Railways — Ope- 
rating Revenues,”  supra. 

In  the  Case  of  Reve?iue  from  Other  Railway  Operations : 

If  the  revenue  can  be  localized  so  treat  it;  if  the  revenue  can  be 
localized  as  being  earned  by  a particular  line,  so  treat  it,  assigning 
all  of  the  revenue  to  this  State  if  the  line  earning  the  item  be  wholly 
within  the  State;  and  if  such  line  be  interstate,  assign  to  this  State  a 
proportion  such  as  the  main  track  mileage  of  the  line  in  this  State  bears 
to  the  whole  main  track  mileage  earning  the  item;  if  the  item  cannot  be 
localized  as  above,  assign  to  this  State  a proportion  equal  to  that  which 
the  main  track  mileage  within  this  State  bears  to  the  main  track  mileage 
of  the  whole  system. 

OPERATING  EXPENSE  ACCOUNTS — ELECTRIC  RAILWAYS. 

There  shall  be  kept  by  all  operating  electric  railways  accounts  of 
their  operating  expenses  within  the  State  under  the  following  account 
heads: 


Class  A Companies,  Electric  Railways. 
General  Accounts. 


I.  Way  and  Structures. 

II.  Equipment. 

III.  Power. 

IV.  Conducting  Transportation. 

V.  Traffic. 

VI.  General  and  Miscellaneous. 

VII.  Transportation  for  Investment — Cr. 


Primary  Accounts. 


I.  Way  and  Structures. 

1.  Superintendence  of  Way  and  Structures. 

2.  Ballast. 

3.  Ties. 

4.  Rails. 

5.  Rail  Fastenings  and  Joints. 

6.  Special  Work. 

7.  Underground  Construction. 

8.  Track  and  Roadway  Labor. 

9.  Miscellaneous  Track  and  Roadway  Expenses. 

10.  Paving. 

11.  Cleaning  and  Sanding  Track. 

12.  Removal  of  Snow  and  Ice. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


45 


Electric  Railways — Class  A Carriers — Operating  Expense 


13.  Tunnels  and  Subways. 

14.  Elevated  Structures  and  Foundations. 

15.  Bridges,  Trestles,  and  Culverts. 

16.  Crossings,  Fences,  and  Signs. 

17.  Signal  and  Interlocking  Apparatus. 

18.  Telephone  and  Telegraph  Lines. 

19.  Miscellaneous  Way  Expenses. 

20.  Poles  and  Fixtures. 

21.  Underground  Conduits. 

22.  Distribution  System. 

23.  Miscellaneous  Electric  Line  Expenses. 

24.  Buildings,  Fixtures,  and  Grounds. 

25.  Depreciation  of  Way  and  Structures. 

26.  Other  Operations — Dr. 

27.  Other  Operations — Cr. 

28.  Equalization — Way  and  Structures. 

II.  Equipment. 

29.  Superintendence  of  Equipment. 

30.  Passenger  and  Combination  Cars. 

31.  Freight,  Express  and  Mail  Cars. 

32.  Service  Equipment. 

33.  Electric  Equipment  of  Cars. 

34.  Locomotives. 

35.  Floating  Equipment. 

36.  Shop  Equipment. 

37.  Shop  Expenses. 

38.  Vehicles  and  Horses. 

39.  Miscellaneous  Equipment  Expenses. 

40.  Depreciation  of  Equipment. 

41.  Equipment  Retired. 

42.  Other  Operations — Dr. 

43.  Other  Operations — Cr. 

44.  Equalization — Equipment. 

III.  Power. 

45.  Superintendence  of  Power. 

46.  Power  Plant  Buildings,  Fixtures  and  Grounds. 

47.  Power  Plant  Equipment. 

48.  Substation  Equipment. 

49.  Transmission  System. 

50.  Depreciation  of  Power  Plant  Buildings  and  Equipment. 

51.  Equalization — Power. 

52.  Power  Plant  Employees. 

53.  Fuel  for  Power. 

54.  Water  for  Power. 

55.  Lubricants  for  Power. 

56.  Miscellaneous  Power  Plant  Supplies  and  Expenses. 

57.  Substation  Employees. 

58.  Substation  Supplies  and  Expenses. 

59.  Power  Purchased. 

60.  Power  Exchanged — Balance. 

61.  Power  Transferred — Credit. 

62.  Other  Operations — Cr. 


46 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Electric  Railways — Class  A Carriers — Apportionment  of  Operating 
Expense  to  the  State 


IV.  Conducting  Transportation. 

63.  Superintendence  of  Transportation. 

64.  Passenger  Conductors,  Motormen,  and  Trainmen. 

65.  Freight  and  Express  Conductors,  Motormen  and  Trainmen. 

66.  Miscellaneous  Car-service  Employees. 

67.  Miscellaneous  Car-service  Expenses. 

68.  Station  Employees. 

69.  Station  Expenses. 

70.  Carhouse  Employees. 

71.  Carhouse  Expenses. 

72.  Operation  of  Signal  and  Interlocking  Apparatus. 

73.  Operation  of  Telephone  and  Telegraph  Lines. 

74.  Operation  of  Floating  Equipment. 

75.  Operation  of  Steam  Locomotives. 

76.  Freight  and  Express  Collection  and  Delivery. 

77.  Loss  and  Damage. 

78.  Other  Transportation  Expenses. 

V.  Traffic. 

79.  Superintendence  and  Solicitation. 

80.  Advertising. 

81.  Parks,  Resorts  and  Attractions. 

82.  Miscellaneous  Traffic  Expenses. 

VI.  General  and  Miscellaneous. 

83.  Salaries  and  Expenses  of  General  Officers. 

84.  Salaries  and  Expenses  of  General  Office  Clerks. 

85.  General  Office  Supplies  and  Expenses. 

86.  Law  Expenses. 

87.  Relief  Department  Expenses. 

88.  Pensions  and  Gratuities. 

89.  Miscellaneous  General  Expenses. 

90.  Valuation  Expenses. 

91.  Amortization  of  Franchises. 

92.  Injuries  and  Damages. 

93.  Insurance. 

94.  Stationery  and  Printing. 

95.  Store  Expenses. 

96.  Garage  and  Stable  Expenses. 

97.  Rent  of  Tracks  and  Facilities. 

98.  Rent  of  Equipment. 

99.  Other  Operations — Dr. 

100.  Other  Operations — Cr. 

VII.  Transportation  for  Investment — Cr. 

Apportionment  of  Operating  Expense  of  Electric  Railways  to  the  State. 

The  said  accounts  shall  be  so  kept  as  to  show  at  all  times  the  amount 
of  such  expenditures  representing  the  transaction  of  business  within  the 
State,  localized  and  apportioned  as  follows: 

Note:  Notes  A.  B and  C under  the  head  “Apportionment  of  Operating- 
Expense,  Large  Carriers,  to  the  State,”  page  17,  supra,  are  applicable  to- 
Electric  Railways. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


47" 


Electric  Railways — Class  A Carriers — Apportionment  of  Operating 
Expense  to  the  State 

I.  Maintenance  of  Way  and  Structures. 

The  following  named  primary  accounts  can  be  localized  and  should  be 
assigned  to  this  State  when  expenditures  are  for  Maintenance  of  Way 
and  Structures  physically  located  therein,  viz: 

2.  Ballast . 

3.  Ties. 

U.  Rails. 

5.  Rail  Fastenings  and  Joints. 

6.  Special  Work. 

7.  Underground  Construction. 

8.  Track  and  Roadway  Labor. 

9.  Miscellaneous  Track  and  Roadway  Expenses .* 

10.  Paving. 

13.  Tunnels  and  Subways. 

H.  Elevated  Structures  and  Foundations. 

15.  Bridges,  Trestles,  and  Culverts. 

16.  Crossings,  Fences,  and  Signs. 

17.  Signal  and  Interlocking  Apparatus. 

18.  Telephone  and  Telegraph  Lines. 

20.  Poles  and  Fixtures. 

21.  Underground  Conduits. 

2U.  Buildings,  Fixtures,  and  Grounds. 

Charges  to  the  following  primary  accounts  cannot  be  entirely  localized 
and  should  be  apportioned  as  follows: 

1.  Superintendence  of  Way  and  Structures. 

Apportion  in  the  manner  prescribed  for  Account  201,  Superintendence,, 
for  “Steam  Railways — Large  Carriers,”  supra. 

11.  Cleaning  and  Sanding  Track. 

12.  Removal  of  Snow  and  Ice. 

19.  Miscellaneous  Way  Expenses. 

22.  Distribution  System . 

23.  Miscellaneous  Line  Expenses. 

Charges  should  be  localized  as  far  as  possible;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  the  track  mileage  of  the  territory 
affected. 

25.  Depreciation  of  Way  and  Structures. 

Whenever  electric  railway  companies  keep  depreciation  accounts  rep- 
resenting depreciation  of  way  and  structures,  which  involve  an  appor- 
tionment between  this  and  any  other  State,  the  company  should  take  the 
subject  up  with  this  Commission  and  Commissions  of  other  States  inter- 


48 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Electric  Railways — Class  A Carriers — Apportionment  of  Operating 
Expense  to  the  State 

ested,  and  a special  basis  for  apportionment  will  be  determined.  Sums 
which  can  be  directly  localized  should  be  so  treated. 

26.  Other  Operations — Dr. 

27.  Other  Operations — Cr. 

Charges  or  credits  to  these  accounts  should  be  localized  as  far  as 
possible  according  to  the  location  of  the  department  or  other  company 
from  which  the  charges  or  credits  arise;  unlocalized  expenses  should  be 
apportioned  on  the  basis  of  track  mileage  affected. 

II.  Equipment. 

None  of  the  charges  to  this  account  can  be  entirely  localized  and  they 
should  be  apportioned  as  follows : 

29.  Superintendence  of  Equipment. 

Apportioned  in  the  manner  prescribed  for  Account  301,  Superintend- 
ence, for  “Steam  Railways — Large  Carriers/’  supra. 

30.  Passenger  and  Combination  Cars. 

31.  Freight , Express  and  Mail  Cars. 

32.  Service  Equipment. 

33.  Electric  Equipment  of  Cars. 

Apportion  on  the  basis  of  the  mileage  of  such  cars  respectively  for 
the  current  month,  except  in  the  case  of  damage  by  accident,  in  which 
event  the  estimated  damage  done  should  be  determined  by  the  officer  in 
charge  of  the  equipment  and  should  be  localized  to  the  State  in  which 
the  damage  occurred. 

3U-  Locomotives. 

Charges  to  this  account  should  be  apportioned  on  the  basis  prescribed 
for  Account  308,  Steam  Locomotives — Repairs,  for  “Steam  Railways — 
Large  Carriers,”  supra. 

35.  Floating  Equipment. 

Charges  to  this  account  should  be  apportioned  on  the  basis  prescribed 
for  Account  323,  Floating  Equipment — Repairs,  for  “Steam  Railways — 
Large  Carriers,”  supra. 

36.  Shop  Equipment. 

37.  Shop  Expenses. 

Charges  to  these  accounts  should  be  apportioned  on  the  basis  pre- 
scribed for  Account  302,  Shop  Machinery,  for  “Steam  Railways — Large 
Carriers,”  supra. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


49 


Electric  Railways — Class  A Carriers — Apportionment  of  Operating 
Expense  to  the  State 

38.  Vehicles  and  Horses. 

39.  Miscellaneous  Equipment  Expenses. 

Charges  to  these  accounts  should  be  apportioned  on  the  basis  prescribed 
for  Account  329,  Miscellaneous  Equipment — Repairs,  for  “Steam  Railways 
— Large  Carriers,”  supra. 

40.  Depreciation  of  Equipment. 

The  monthly  depreciation  should  be  apportioned  on  the  basis  of  the 
total  revenue  service  mileage  of  the  class  of  equipment  involved  for  the 
current  month. 

41.  Equipment  Retired. 

Replacement  costs  of  equipment  included  in  this  account  (less  depreci- 
ation written  off  and  salvage)  retired  from  service  on  account  of  accident 
should  be  localized  to  the  extent  of  the  damage  done,  to  be  determined  by 
the  officer  in  charge  of  equipment.  Other  charges  to  this  account  should 
be  apportioned  on  the  basis  of  the  mileage  of  passenger-train  cars, 
freight-train  cars  and  other  classes  of  cars,  respectively,  for  the  preceding 
fiscal  year.  If  desired  the  company  may  apportion  the  retirement  of 
any  particular  class  of  equipment  in  the  same  manner. 

42.  Other  Operations — Dr. 

43.  Other  Operations — Cr. 

Charges  and  credits  to  these  accounts  should  be  localized  if  possible; 
if  not  capable  of  localization,  apportion  on  basis  of  track  mileage  affected. 

III.  Power. 

Charges  to  the  primary  accounts  incident  to  Power  should  be  localized 
when  the  power  produced  or  purchased  is  used  solely  for  the  propulsion 
of  locomotives,  motors,  cars,  etc.,  within  this  State.  If  such  power 
produced  or  purchased  is  used  in  more  than  one  State,  apportion  on  the 
basis  of  the  total  train  miles  for  the  current  month  using  such  power. 

IV.  Conducting  Transportation. 

The  following  named  primary  accounts  can  be  localized  and  should 
be  assigned  to  the  States  in  which  they  are  located,  viz : 

68.  Station  Employees. 

69.  Station  Expenses. 

72.  Operation  of  Signal  and  Interlocking  Apparatus. 

76.  Freight  and  Express  Collection  and  Delivery. 


50 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Electric  Railways — Class  A Carriers — Apportionment  of  Operating 
Expense  to  the  State 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized  and  should  be  apportioned  to  the  State  as  follows: 

63.  Superintendence  of  Transportation. 

Apportion  on  the  basis  prescribed  for  Account  331,  Superintendence, 
for  “Steam  Railways — Large  Carriers,”  supra. 

6. 4.  Passenger  Conductors,  Motormen,  and  Trainmen. 

65.  Freight  and  Express  Conductors,  Motormen,  and  Trainmen. 
Apportion  on  the  basis  prescribed  for  Accounts  401,  392  and  393,  re- 
spectively, for  “Steam  Railways — Large  Carriers,”  supra. 

\ 

66.  Miscellaneous  Car-service  Employees. 

67.  Miscellaneous  Car-service  Expenses. 

Charges  to  these  accounts  should  be  localized  if  possible;  unlocalized 
charges  should  be  apportioned  on  basis  of  car  mileage  for  the  current 
month. 

70.  Carhouse  Employees. 

71.  Carhouse  Expenses. 

Charges  to  these  accounts  should  be  localized  if  possible;  if  the  house 
serves  cars  running  in  two  or  more  States,  the  expense  should  be  appor- 
tioned upon  the  total  car  mileage. 

73.  Operation  of  Telephone  and  Telegraph  Lines . 

Apportion  on  the  basis  prescribed  for  Account  407,  Telegraph  and 
Telephone  Operation,  for  “Steam  Railways — Large  Carriers,”  supra. 

7J+.  Operation  of  Floating  Equipment. 

Apportion  on  the  basis  prescribed  for  Account  408,  Operating  Floating 
Equipment,  for  “Steam  Railways — Large  Carriers,”  supra. 

75.  Operation  of  Steam  Locomotives. 

Charges  should  be  localized  as  far  as  possible;  expenses  which  cannot 
be  assigned  to  an  individual  State  should  be  apportioned  on  the  basis  of 
the  total  engine  mileage  for  the  current  month. 

77.  Loss  and  Damage. 

Apportion  on  the  basis  prescribed  for  Account  418,  Loss  and  Damage 
— Freight,  and  Account  419,  Loss  and  Damage — Baggage,  for  “Steam 
Railways — Large  Carriers,”  supra. 

78.  Other  Transportation  Expenses. 

Charges  should  be  localized  as  far  as  possible;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  all  sums  localized  and  apportioned 
in  General  Account  IV,  Conducting  Transportation. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


51 


Electric  Railways — Class  B and  Class  C Carriers — Apportionment  of 
Operating  Expense  to  the  State 

V.  Traffic. 

The  primary  accounts  incident  to  Traffic  Expenses  chargeable  to 
freight  traffic  should  be  apportioned  on  the  basis  of  freight-car  mileage; 
those  chargeable  to  passenger  traffic  on  the  basis  of  passenger-car  mile- 
age; and  those  not  naturally  chargeable  to  either  passenger  or  freight, 
or  which  may  be  common  to  both,  on  basis  of  total  car  mileage  for  the 
current  month — all  car  mileage  being  in  revenue  service. 

Charges  to  Account  81,  Parks,  Resorts,  and  Attractions,  can  be  en- 
tirely localized  and  should  be  apportioned  to  the  State  in  which  they 
occur. 


VI.  General  and  Miscellaneous. 

The  primary  accounts  incident  to  General  and  Miscellaneous  Expense 
which  can  be  directly  localized  as  being  solely  due  to  business  in  this,  or 
any  other  State,  should  be  so  localized;  expenses  not  capable  of  such 
localization  should  be  apportioned  between  the  States  upon  the  basis  of 
the  total  sums  localized  and  apportioned  to  such  States  in  General  Ac- 
counts I,  II,  III,  IV,  and  V. 

VII.  Transportation  for  Investment — Cr. 

The  revenue  derived  from  Transportation  for  Investment  should  be 
localized  if  possible;  sums  not  capable  of  direct  localization  should  be 
apportioned  upon  the  basis  of  the  total  sums  localized  and  apportioned  in 
General  Account  IV — Conducting  Transportation. 

Electric  Railways — Class  B and  Class  C Carriers — Apportionment  of 
Operating  Expense  to  State. 

The  foregoing  rules  for  apportionment  are  for  Class  A carriers. 
The  localization  and  apportionment  of  accounts  of  Class  B and  Class  C 
carriers  will  be  governed  by  rules  prescribed  for  the  similar  accounts 
of  Class  A Carriers,  as  shown  in  the  list  of  such  accounts  hereinafter 
set  forth. 

OPERATING  EXPENSE — ACCOUNTS  TO  BE  KEPT  BY  CLASS  B AND 
CLASS  C CARRIERS. 

Class  B carriers  may  use  either  the  classification  for  Class  A or 
the  classification  for  Class  B carriers  in  the  schedule  following.  Class  C 
carriers  may  use  any  one  of  the  classifications  provided  for  Classes  A, 
B,  and  C.  Carriers  using  the  classification  for  Class  A carriers 
shall  apply  the  account  numbers  prescribed.  Carriers  using  condensed 
classification  shall  adopt  the  numbers  used  in  the  following  schedules, 
including  those  hyphenated  to  show  the  merging  of  accounts. 


52 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


Electric  Railways — Class  B Carriers — Operating  Expense  Accounts 


Operating  Expense — Accounts  for  Class  B Carriers. 

(Those  having-  annual  revenue’s  of  more  than  $250,000,  but  not  in 
excess  of  $1,000,000.) 


I.  Way  and  Structures. 

1.  Superintendence  of  Way  and  Structures. 

2-12.  Maintenance  of  Track  and  Roadway. 

13-19.  Other  Maintenance  of  Way. 

20.  Poles  and  Fixtures. 

21.  Underground  Conduits. 

22.  Distribution  System. 

23.  Miscellaneous  Electric  Line  Expenses. 

24.  Buildings,  Fixtures,  and  Grounds. 

25.  Depreciation  of  Way  and  Structures. 

26.  Other  Operations — Dr. 

27.  Other  Operations — Cr. 

28.  Equalization — Way  and  Structures. 

II.  Equipment. 

29.  Superintendence  of  Equipment. 

30-32.  Maintenance  of  Cars. 

33.  Electric  Equipment  of  Cars. 

34.  Maintenance  of  Locomotives. 

35-39.  Miscellaneous  Equipment  Expenses. 

40.  Depreciation  of  Equipment. 

41.  Equipment  Retired. 

42.  Other  Operations — Dr. 

43.  Other  Operations — Cr. 

44.  Equalization — Equipment. 

III.  Power. 

45.  Superintendence  of  Power. 

46.  Power  Plant  Buildings,  Fixtures  and  Grounds. 

47.  Power  Plant  Equipment. 

48.  Substation  Equipment. 

49.  Transmission  System. 

50.  Depreciation  of  Power  Plant  Buildings  and  Equipment. 

51.  Equalization — Power. 

52.  Power  Plant  Employees. 

53.  Fuel  for  Power. 

54.  Water  for  Power. 

55.  Lubricants  for  Power. 

56.  Miscellaneous  Power  Plant  Supplies  and  Expenses. 

57.  Substation  Employees. 

58.  Substation  Supplies  and  Expenses. 

59.  Power  Purchased. 

60.  Power  Exchanged — Balance. 

61.  Power  Transferred — Credit. 

62.  Other  Operations — Cr. 

IV.  Conducting  Transportation. 

63.  Superintendence  of  Transportation. 

64.  Passenger  Conductors,  Motormen  and  Trainmen. 

65.  Freight  and  Express  Conductors,  Motormen  and  Trainmen. 


UNIFORM  SYSTEM  OF  CARRIERS’  ACCOUNTS 


53 


Electric  Railways — Class  C Carriers — Operating  Expense  Accounts 


66-67.  Miscellaneous  Car-service  Employees  and  Expenses. 

68-69.  Station  Employees  and  Expenses. 

70-71.  Carhouse  Employees  and  Expenses. 

72-73.  Signal,  Interlocking,  Telephone  and  Telegraph  Systems. 

74.  Operation  of  Floating  Equipment. 

75.  Operation  of  Steam  Locomotives. 

76.  Freight  and  Express  Collection  and  Delivery. 

77.  Loss  and  Damage. 

78.  Other  Transportation  Expenses. 

V.  Traffic. 

79-82.  Traffic  Expenses. 

VI.  General  and  Miscellaneous. 

83-84.  Salaries  and  Expenses  of  General  Officers  and  General  Office 
Clerks. 

85.  General  Office  Supplies  and  Expenses. 

86.  Law  Expenses. 

87.  Relief  Department  Expenses. 

88.  Pensions  and  Gratuities. 

89.  Miscellaneous  General  Expenses. 

90.  Valuation  Expenses. 

91.  Amortization  of  Franchises. 

92.  Injuries  and  Damages. 

93.  Insurance. 

94.  Stationery  and  Printing. 

95.  Store  Expenses. 

96.  Garage  and  Stable  Expenses. 

97.  Rent  of  Tracks  and  Facilities. 

98.  Rent  of  Equipment. 

99.  Other  Operations — Dr. 

100.  Other  Operations — Cr. 


VII.  Transportation  for  Investment — Cr. 

Operating  Expense — Accounts  for  Class  C Carriers. 

(Those  having  annual  revenues  not  in  excess  of  $250,000.) 

I.  Way  and  Structures. 

1.  Superintendence  of  Way  and  Structures. 

2-19.  Maintenance  of  Way. 

20-23.  Maintenance  of  Electric  Lines. 

24.  Buildings,  Fixtures,  and  Grounds. 

25.  Depreciation  of  Way  and  Structures. 

26.  Other  Operations — Dr. 

27.  Other  Operations — Cr. 

28.  Equalization — Way  and  Structures. 

II.  Equipment. 

29.  Superintendence  of  Equipment. 

30-32.  Maintenance  of  Cars. 

33.  Maintenance  of  Electric  Equipment  of  Cars. 


IHE  LIBRARY  Of  THE 

FEB  6 1943 
13^>VEF.3!TY  CF  ILWNW* 


